2018 (12) TMI 1038

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....r. 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 Assistant Commissioner, Mohammad Altaf for....

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....nd 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 holding that the refunds were properly granted. The ....