2017 (1) TMI 705

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...., Asstt. Commissioner (AR), for the Appellant. Shri D.H. Nadkarni, Advocate, for the Respondent. ORDER These applications for restoration of appeals as well as rectification of mistake in this Tribunal's Order Nos. A/85354-85357/16/SMB, dated 31-12-2015 filed by the Revenue on the ground that appeals of the Revenue dismissed on litigation policy. As per revised Board's Circular dated 17-1....

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....lar dated 17-12-2015, I find that it is not only issue of classification or refund but it should also have issue of legal and/or recurring nature. Ongoing through the records, I find that the respondent filed refund under Notification No. 41/2007-S.T. They also claimed refund alternatively under Rule 5 of CCR, 2004 before Adjudicating Authority as well as Commissioner (Appeals). The Commissioner (....