2014 (1) TMI 1831 - AT - Central Excise

Refund claim - Held that - Revenue has no case, in this case also the same view has to be taken since this is a consequence of the earlier decision of the Commissioner(Appeals) - appeal dismissed - decided against Revenue.

Summary

The judgment by Appellate Tribunal CESTAT Bangalore in 2014 (1) TMI 1831 involved a refund claim filed by the appellant following an earlier order. The appeal by Revenue was rejected as it was a consequence of the earlier decision made by the Commissioner(Appeals).