2021 (10) TMI 1231

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....ri P. Rama Holla, Superintendent (AR) - For the Respondent ORDER These appeals are filed by the assessee against the order of Commissioner of Central Tax (Appeals-II), Bangalore, and since common issue is involved in all these appeals, the same are considered for common disposal for convenience. 2. The appellant had filed a refund claim, claiming refund of unutilized/accumulated cenvat credit o....

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....'s appeal thereby setting aside the refunds granted to the taxpayer. Against these orders of the Commissioner (Appeals), present appeals have been filed before this forum. 3. Heard Shri Atul K Alur, learned advocate for the appellant and Shri P. Rama Holla, learned Superintendent for the Revenue, I have gone through the orders of lower authorities and also the orders/decisions relied upon during ....

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....e Officer who has in-turn noted inter alia that the appellant had in fact debited the cenvat refund amount manually at the time of filing of the refund claim, which is also in tune with para 2(h) of the Notification 27 ibid. 5. In the impugned order, the Commissioner (Appeals) has only upheld the Department's contention that the refund sanctioned was not legal and proper, but has not whispered an....