2017 (11) TMI 1800

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lant. Shri S. Bissa, Advocate, for the Respondent. ORDER Revenue is in appeal against the impugned order wherein the Ld. Commissioner (Appeals) has been allowed the refund claim by the respondent in terms of Notification No. 25/2012, dated 20-6-2012 which has been amended by the Notification No. 3/2013, dated 1-3-2013. 2. The brief facts of the case are that the respondent is engaged i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the respondent, therefore, they are not entitled to refund claim. Both the authorities below, examined the issue on the basis of the documents placed before them and documents required as per the deficiency memo allowed the refund claim. Against the said order, Revenue is in appeal on a new ground stating that the food stuff is not a food as defined under Food Safety and Standard Act, 2006. Theref....