2011 (10) TMI 399

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..... hri.Fateh Singh, DR PER: ASHOK JINDAL This appeal is against the impugned order wherein refund claim filed by the appellant was denied. This is second round of litigation. In earlier round of litigation the appellant filed refund claim before the Adjudicating Authority who sanctioned their refund claim. Against that Revenue went in appeal before the Commissioner (Appeals) who denied the ref .....

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..... ce, prayed that the matter be sent back to the Adjudicating Authority in the light of the order passed by this Tribunal on 31.8.2010. 3. Considering the issue involved in narrow compass, both stay application as well as the appeal are taken up together for disposal after waiver of predeposit of impugned demand. 4. Going to the facts of the case that in remand proceedings the issue is pending b .....

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