2017 (10) TMI 195

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....(AR) for the Respondent. ORDER [Order per: M.V. Ravindran] 1.   When this appeal was called out none appeared, but the partner of the appellant has filed written submissions which has taken on record. 2.   Heard the Ld. DR and perused the written submissions. 3.   The issue that falls for consideration is whether the appellant is eligible for the refund....

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.... dated 04.01.2017 as annexed to the written submissions made by the appellant, I do find that the said order is passed in appeal no. E/30196/2016 and is in respect of the very same appellant and the issue is also the same but for a period February 2013 to June 2013.  Since on an identical issue for overlapping period, this Bench has taken a view in favour of the appellant, I find that there i....