2014 (12) TMI 492

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..... Respondent : N. Jagadish, A.R. ORDER Per: B S V Murthy: The issue involved in both the stay applications is same and therefore we take up both the applications together and pass a common order. 2. Revenue is seeking stay against the impugned order wherein the learned Commissioner (Appeals) has allowed the refund claims filed within the time limit prescribed under the law by the assessee. As r .....

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..... ot be considered as exports. 3. Nobody is present on behalf of the respondents. On going through the records and after considering the submissions of the learned A.R. we find that in this case, the learned Commissioner (Appeals) has relied on the following decisions to come to the conclusion that such refunds have to be allowed even when the exports are deemed exports. The decisions are CCE & C V .....

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