2018 (4) TMI 1556

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ent. Order   per: M. V. Ravindran. All these three appeals are pertaining to a common issue and filed by the same assessee, hence being disposed of by a common order. 2. Heard both sides and perused the records. 3. Learned Consultant submits that they had filed refund claims before the lower authorities; after they succeeded in the Tribunal and they claimed interest after expiry of thr....