2014 (12) TMI 839

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....i Pramod Kumar, Authorized Representative (Jt. CDR) for the Respondent. JUDGEMENT Per. Archana Wadhwa :- All the appeals are being disposed of by a common order as they arise out of the same impugned order of Commissioner (Appeals). 2. After hearing both the sides duly represented by Ms. Surabhi Sinha, Advocate for the appellant and Shri Pramod Kumar, Jt. CDR for the respondent, we fin....

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....lue and, as such, the appellant was required to pay duty on the lower assessable value. By paying duty on the higher assessable value, they have claimed refund of the excess amount of duty. Accordingly, proceedings initiated against them resulted in passing of the present impugned orders, confirming the demands against them by denying the excess refund. 3. We find that the same dispute was the ....