2021 (7) TMI 1247

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.... None, for the Respondent. JUDGMENT We have elaborately heard Mrs. R. Hemalatha, Learned Senior Standing Counsel appearing for the appellant. Though notice was served on the first respondent, the same returned with the postal endorsement 'left' as early as 8-6-2019. Further, we note that the first respondent did not even intimate the Revenue about the change of office. Hence, we are incline....

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....5/2006-C.E. (N.T.), dated 14-3-2006?" 4. The common order passed by the Tribunal dated 4-3-2015, which is impugned in these appeals reads thus : "In these two cases, Revenue's plea is that when the respondent was not registered, it has no right to get refund of tax paid. Law is well settled that State shall not be enriched at the cost of its citizen as has been held in the case of....

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....uld be seen from the grounds of appeal annexed in the typed set of papers. 6. The Tribunal was required to examine the correctness of the common order passed by the Commissioner (Appeals) with reference to the grounds raised by the Revenue before it. We find that the common impugned order is without any discussion on any of the grounds raised by the Revenue. Hence, we are inclined to inter....