2013 (1) TMI 93

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..... claim has already been decided by this Tribunal in favour of the assessee and hence, these appeals also need to be allowed. - ST/303-304 of 2011 - - - Dated:- 21-12-2012 - Mr. M.V. Ravindaran, J. Appellant by : Shri S.R. Dixit, Advocate Respondent by : Shri K.N. Joshi, A.R. Per : Mr. M.V. Ravindaran; These two appeals are directed against order in appeal No. Commr( .....

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..... dings of the lower authorities and submits that final order dated 15.5.2012 is in respect of the same order in appeal which has been relied upon by the first appellate authority to uphold the rejection of refund claim. 4. Considered the submissions made at length and perused the records. I find that the first appellate authority, while upholding the rejection of refund by the adjudicating auth .....

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..... power has been delegated in the Central Excise Law Rules framed there under, to the first appellate authority in this regard. I rely upon the decision in the case of Narendra Industries vs. Commissioner of Central Excise Rajkot [2007 (8) STR 430 (Tri. Mum.)], wherein it is held that the Bench has passed the dismissal order on merit after duty considering the appeal. It is well settled tha the T .....

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