2019 (12) TMI 854

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....LE MR. P. ANJANI KUMAR MEMBER (TECHNICAL) Mr G. Prahlad, Adv for the Assessee. Mr P.S. Reddy, A.R. for the Respondent. ORDER PER: SULEKHA BEEVI C.S. Brief facts are that the appellants had filed refund claim under Rule 5 for refund of unutilised CENVAT Credit. The Original Authority rejected part of the refund claim against which they filed appeal before the Commissioner (Appeals). ....

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....ces was allowed by the Tribunal. The said view was upheld by the Hon'ble High Court as reported in 2015-TIOL-739-HC-AP-ST. In respect of other services, the matter was remanded by the Commissioner (Appeals) and for different period the original authority has sanctioned the refund. 3. Learned A.R. Shri P. Sudhakar Reddy supported the findings in the impugned order. 4. Heard both sides. 5. ....