2012 (9) TMI 563

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..... m Exports Pvt. Limited   Per : Mr. M.V. Ravindaran;   These appeals have been filed by the Revenue against the orders in revision numbers 27/Commissioner/2010 dated 12.7.2010, 39/ Commissioner/2010 dated 24.08.2010, 40/Commissioner/2010 dated 27.08.2010 and 45/Commissioner/2010 dated 13.09.2010. Since all the appeals raise the same issue, they are being disposed by a common order. &nbs .....

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..... ubmissions made by the noticee, I am satisfied that the objections to the grant of refund, as detailed in Para 1 above, are not sustainable for the reasons which have been adequately elaborated in the defence reply in Para 2 above, and need not be repeated here. Even otherwise, it is now an established principle of law that the refund of duty or any other sum due to an assessee should not be denie .....

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