2020 (2) TMI 39

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....epresentative for the Respondent ORDER Heard Shri B. Jayagopi, Ld. Advocate for the appellants and Shri L. Nandakumar, Ld. DR, for the Revenue and since all the four appeals are arising out of common Order-in-Appeal Nos. 256-259/2019 dated 09.08.2019, the same are taken up together for common disposal. 2. Ld. Advocate submits that the only issue in all the appeals is relating to the refund clai....

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....findings of the lower authorities. He has also submitted that there was no finding by both the authorities on the reversal/debit entries which is relied upon by the assessee. 4. Having heard both the sides and since there is no finding by both the lower authorities on the debit entries effected by the appellant, matter requires re-adjudication because, it is for this reason that prompted the issu....