2016 (1) TMI 1168

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hri Thomas Joseph, Advocate, for the Respondent. ORDER [Order per : M.V. Ravindran, Member (J)]. - Stay petition and appeal are taken up for disposal as the issue lies in a narrow compass. 2. Learned AR submits that the 1st Appellate Authority has erred in sanctioning refund claims and setting aside the order-in-original. It is his submission that the respondent herein should have fi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s recorded as under :  "8. I have carefully examined the facts and circumstances of the case the grounds of appeal submissions made at the time of personal hearing and all the evidence on record. I further find that the Adjudicating Authority rejected the refund claim on the premise that the appellant filed more than one claim in a month which is contrary to the terms of the Board's C....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... deserves to be allowed on that count. In view of the above, I pass the following order; ORDER 10. The appeal is maintainable" 5. It can be seen from the above reproduced paragraph that learned 1st Appellate Authority has put the law in its correct perspective. We do not find any reason to interfere in such a speaking and well reasoned order. The reliance placed by the learned A....