2018 (11) TMI 1698

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....ate For Respondent (s):Shri Vijay Gupta, AR JUDGMENT Mr. Ashok Jindal The appellant are in appeals against the impugned orders wherein the Ld. Commissioner (Appeals) passed the following order:- i) The appeals are rejected and the impugned orders are set aside. The amount of refund claimed and got sanctioned fraudulently by the appellants, is recoverable along with interest under Se....

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....special rates on the items manufactured by them before the Ld. Commissioner. Before deciding the said special rates, the adjudicating authority sanctioned the refund claim upto the value addition as per the notification, but the amount of refund claim was more than the value addition as per said special rates, the refund claim was rejected by the adjudicating authority. That order was challenged b....