2017 (12) TMI 28

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....evenue is in appeal against the impugned orders wherein the ld. Commissioner (Appeals) sanctioned the refund claims to the respondents. 2. The brief facts of the case are that the respondent is a builder and engaged in the activity of selling flats after construction. As per the agreement, the respondent entertained the prospective buyers on receipt of advance and after completion of flats, they ....

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....uthority rejected the refund claims filed by the respondent. On appeal, the ld. Commissioner (Appeals) examined the issue and sanctioned the refund claims of the respondents. Aggrieved from the said orders, Revenue is before me. 3. The grounds taken for filing the appeals is that, as the respondent has not filed the relevant documents for entertaining their refund claims and the Commissioner (App....

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....d no service has been provided by the respondent and therefore, they are entitled for the refund claim. He submits that the impugned orders are to be upheld. 5. Heard the parties, considered the submissions. On careful examination of the documents placed before me, I find that the sole ground for filing the appeals by the Revenue is that the respondent has not filed the relevant documents for ent....

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....ng amount refunded to the prospective buyers. Annexure-E. 6. As per para-3 of the show cause notice, the respondent has filed all the relevant documents for entertaining their refund claims. But while filing the appeals by the Revenue, the show cause notice issued to the respondent has not been examined and the appeals were filed without considering the relevant documents before them. It shows t....