2017 (5) TMI 1242

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..... ssed by ld. Commissioner (Appeals) is reasonable - appeal allowed - decided against the Revenue. - E/70590/2016-EX[SM] With STAY Application No. E/Stay/70325/2016 - STAY ORDER NO. 70104/2017 - Dated:- 3-3-2017 - Mr. Anil G. Shakkarwar, Member (Technical) Shri Pawan Kumar Singh, Superintendent (AR), for Appellant Shri Chandra Shekhar Sharma, Authorized Representative, for Respondent .....

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..... n 24/02/2014 respondent submitted application for refund of ₹ 28,38,710/- in terms of proviso 4 of Rule 9 of Pan Masala Packing Machines (Capacity Determination Collection of Duty) Rules, 2008. The Original Authority decided the application through Order-in-Original No. 53-R/GZB-I/2014-15 and rejected the refund application. Aggrieved by the said order respondent preferred appeal before Co .....

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