2015 (11) TMI 619

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.... Per: M.V. Ravindran This appeal is filed by the Revenue against the Order-in-Appeal No. AV(196)202/2024 dated 11/09/2014. Respondent has also filed a cross objection. 2. The appeal and cross objection both are disposed of by a common order. 3. When the matter was called out, court master produces a letter from the respondent seeking adjournment, on perusal of the records, I find that th....

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....owed the appeal of the respondent. 5. Learned departmental representative while taking me through the entire case records, submits that assessee has failed to produce original GAR and other documents, evidences payments of Rs. 21,02,259/- before the adjudicating authority; that the first appellate authority has erred in holding that the submission of original documents evidence payment as irrel....

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....rder is contested by revenue. 7. On such a background I find that the Tribunal categorically held in the favor of the assessee respondent by an order dated 2.4.2010 and if it is so, tax liability discharged by appellant assessee respondent is not in doubt. Consequent to the said order in his favor, assssee respondent filed the refund claim before the adjudicating authority. I find that the argu....