2018 (2) TMI 483

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....pellant is in appeal against the impugned order wherein the Ld. Commissioner (A) has rejected their refund claim sanctioned by the adjudicating authority. 2. The brief facts of the case are that the appellant is a builder who sell the flats after construction to the prospective buyers. The sale pattern of the appellant is that the appellant receives advance at the time of booking of flat and on t....

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....ndia P Ltd. - 2010 (12) TMI 331 (Tri.-Mum). On appeal by the Revenue, the Ld. Commissioner (Appeals) held that, as the Revenue has not accepted the decision of this Tribunal in the case of Partibha Consturction Engineers and Contractors India P Ltd (supra), therefore, the authorities can not sanction the refund claim against the said order and rejected the refund of the appellant. Against the said....