2016 (11) TMI 1328

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ER The appellants have filed these appeals against the impugned order wherein the refund claim was rejected by the adjudicating authority.        2. The brief facts of the case are that the appellant is working in the State of Jammu and Kashmir and availing the benefit of Notification No.56/02-CE dated 14.11.2002. As per the said notification, whatever duty has....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tant appearing for the appellant submits that the appellant have challenged the validity of Notification No. 19/08-CE dated 27.3.2008 before the Hon'ble Jammu & Kashmir High Court and obtained stay order against the operation of the said notification. In that, circumstance, the finding of the Commissioner is baseless and the impugned order is set aside. 4.  Learned AR reiterated the find....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dated 14.11.2013 in OWP No. 1732/2012 wherein the operation of the Notification No.19/08-CE dated 27.3.2008 has been modified vide order dated 21.5.2013 which is reproduced as under :- "4. It has not been disputed that the controversy in these appeals is identified to the one pending before Hon'ble the Supreme Court. Therefore, the interim direction issued by Hon'ble Supreme Court must be....