2016 (10) TMI 609

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pondent ORDER This appeal is directed against order-in-appeal No. SVS/23/NGP-II/2005 dated 20.1.2005 and is filed by the Revenue. 2. Heard both sides and perused the records. 3. The issue involved in the case in hand is regarding refund of AED filed by the respondent for the period 2002-03.  The adjudicating authority has denied the refund on the grounds that the credit availed of AED (GS....