2016 (1) TMI 106

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....he Appellant : Mr N Jagdish, DR For the Respondent : Mr N Anand, Adv ORDER Per Archana Wadhwa All the three appeals filed by the Revenue against the orders of Commissioner (Appeals) vide which he has allowed the respondent's appeal, are being disposed of by a common order as they arise out of the same impugned order of Commissioner (Appeals) and the issue involved is identical. ....

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....ing exported, was exempted and as such the appellant was not entitled to the cenvat credit of duty paid on the inputs. Accordingly they are not entitled for the refund of the same. 4. On an appeal the Commissioner (Appeals) held in favour of the respondents and by following the number of decisions, held that the assessee is entitled to refund claim. He relied upon the following decisions. ....