2019 (10) TMI 1426

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....uperintendent (AR) for the Respondent ORDER The brief facts of the case are that appellant filed six refund claims before the Adjudicating Authority and all the six refund claims were rejected by the Adjudicating Authority. Against which, for the refunds pertaining to June 2008 to September 2008, appellant filed appeal before Commissioner (Appeals) which came to be allowed and the appellant rece....

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....e stand of the Adjudicating Authority, dismissed the appeal, therefore, the present appeal. 2. Shri Dhaval Shah, Learned Counsel appearing on behalf of the appellant submits that since the admissibility of refund has already been decided in respect of four refund claims, therefore, for other two refund claims the appellant is entitled for refund. 3. Shri S.N. Gohil, Learned Superintendent (AR) a....