2017 (9) TMI 693

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Respondent. ORDER [Order per: M.V. Ravindran] 1. This appeal is filed by the Revenue against Order-in-Appeal No.48/2009 (H-I) CE dated 19.11.2009 2 Heard both sides and perused the records. 3. The relevant issue that falls for consideration in this appeal is whether the first appellate authority is correct in allowing the appeal filed by Dr. Reddy's Laboratories against the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (herein) Dr. Reddy's Laboratories and set aside the impugned order to the extent it restricted the refund claims; that first appellate authority also relied upon decision of his pre-decessor in office in respect of the same assessee and on the same issue in Order-in-Appeal No.53/2008 (H-IV) CE dated 17.10.2008. 5. Ld. Commissioner (AR) draws my attention to the grounds of appeal of the dep....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dit on the inputs and the input services which are consumed for manufacturing of exported final products. The same issue fell for consideration of the first appellate authority in this appeal and in the impugned order he has followed his own predecessor's order to hold in the favour of the respondent. As there is no clarification as to whether Revenue has preferred an appeal against the earlie....