2018 (12) TMI 1038

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....a Wadhwa, Member (Judicial) and Mr. Anil G. Shakkarwar, Member (Technical) Ms. Pooja Agarwal, (Proxy Counsel) for Appellant Shri Mohd. Altaf, Assistant Commissioner (AR), for Respondent ORDER All the appeals are being disposed of by a common order as the issue involved in all of them is identical. Accordingly, we have heard Ms. Pooja Agarwal, appearing for the appellants and learned As....

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....of the Commissioner (Appeals) denying the refund claim, Revenue also initiated proceedings for recovery of the granted refund in terms of Section 11A of the Central Excise Act, 1944. The said show cause notice was confirmed by the Original Adjudicating Authority. When the same were challenged before Commissioner (Appeals), he set aside the original order and allowed the assessee's appeal by holdin....