2017 (1) TMI 705

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..... the respondent filed refund under N/N. 41/2007-S.T. They also claimed refund alternatively under Rule 5 of CCR, 2004 before Adjudicating Authority as well as Commissioner (Appeals). The Commissioner (Appeals) has extended the benefit of refund on the ground that refund is maintainable under Rule 5 read with N/N. 5/2006-C.E. (N.T) - I do not see, any legal or recurring issue involved in the presen .....

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..... luded from the litigation policy. These appeals are involving refund and legal issue therefore, the Bench should have passed the order on merit of the case instead of disposing on litigation policy. 2. Shri M.P. Damle, ld. Asstt. Commissioner (AR) appearing on behalf of the Revenue reiterates grounds taken in the applications. 3. Shri D.H. Nadkarni, ld. Counsel for the respondent submits tha .....

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