2014 (4) TMI 89

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ecords in earlier matter wherein the refund claim was rejected by the adjudicating authority vide order in original dated 11.12.2009 which has been upheld by the first appellate authority on 31.01.2011. In my view, rejection of the very same refund claim vide order dated 31.01.2011 by a separate order is unwarranted and uncalled for - Decided in favour of assessee. - E/808 of 2012 - - - Dated:- 2 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... in this case, rejecting the refund claim of the appellant for the same amount and arising out of the very same refund claim. Surprisingly, both the lower authorities have not checked their records in earlier matter wherein the refund claim was rejected by the adjudicating authority vide order in original dated 11.12.2009 which has been upheld by the first appellate authority on 31.01.2011. In my .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X