2018 (5) TMI 1805

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..... er (AR) for the Respondent. ORDER Per: M.V. Ravindran This appeal is directed against Order-in-Appeal No. HYD-EXCUS- MD-AP2-074-17-18 dated 25.09.2017. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the rejection of refund claim filed by the appellant in respect of the claim of refund of the duty on the goods exported. It transpires from the re .....

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..... 18 had taken a diagonally opposite view and allowed the refund claim filed by the appellant. On perusal of the impugned order in appeal (dated 25.09.2017) and the order produced by the Learned Counsel dated 28.03.2018 I do find it so. 5. In my view, the First Appellate Authority should be give an opportunity to reconsider the issue afresh. Accordingly, impugned order is set aside and the matter i .....

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