TaxTMI 
TaxTMI 
2017 (9) TMI 765
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....awan Kumar Singh, Superintendent (AR), for Appellant Shri S. P. Ojha, Consultant for Respondent ORDER The present appeal is filed by Revenue against Order-in-Appeal No. 185 to 188-CE/LKO/2014 dated 10/10/2014 passed by Commissioner of Central Excise & Service Tax (Appeals), Lucknow. 2. The brief facts of the case are that the respondents were engaged in the manufacture of Transmission Eq....
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....ndents were issue with letters informing them for supply of required documents and on receipt of required documents, the same were scrutinized and refunds were granted to the tune of Rs. 18,45,916/-, Rs. 2,62,409/-, 4,03,383/- & 23,18,718/- through Orders-in-Original No. R/52, 04, 03, 02/RBL/2013 respectively dated 18/03/2013, 11/06/2013, 11/06/2013 & 11/06/2013. Aggrieved by the said orders Reven....
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....s in appeal before this Tribunal. 3. The grounds of appeal filed by Revenue as follows:- (A) The respondent had not submitted the documents as required in support of their refund claim. (B) The Department has not accepted Order-in-Appeal No. 379-381-CE/LKO/2011 dated 27/08/2012. (C) The respondents have failed to prove that the duty incidence has been borne by themselve....