2020 (2) TMI 289

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri. Ramesh Ananthan, Advocate for the Respondent ORDER This appeal is filed by the Revenue against the Order-in-Appeal C.Cus. No. 1006/2013 dated 16.07.2013. 2. The grounds inter alia agitated by the Revenue are that the refund claim was not based on the supporting documents and that the refund was sanctioned without verification of the supporting documents in respect of 24 Bills-of-E....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and accordingly submitted that the Revenue's appeal is frivolous, which has to be dismissed with costs. 4. I have considered the rival contentions and gone through the orders of lower authorities and I find the assertion of the Ld. Advocate for the assessee to be correct insofar as the findings of the Adjudicating Authority are concerned. It is clear that the Adjudicating Authority has sanction....