2017 (9) TMI 693

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....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 Order-in-Original (Refund) No.172/2009-10 date....

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....ide 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 department in the appeal memorandum and submits that t....

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....ed 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 earlier order, I find that the first appellate authority, in th....