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2013 (10) TMI 134

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..... dered that these appeals may be linked with appeal filed by the same appellants and listed in due course - Accordingly, there will be stay on recoveries of the dues in these appeals till the disposal of appeals. - Appeal No.ST/12830-12832/2013 - - - Dated:- 20-9-2013 - MR. H.K. THAKUR, J. For the Appellant: Shri Dhaval Shah, Adv. For the Respondent : Shri K. Sivakumar, Addl.Commissioner .....

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..... 9. All the three appellants filed appeal before Commissioner (Appeals), who vide OIA No.Commr.(A)/ 382-384/VDR-I/2010, dt.6/7.12.2010 allowed their appeals and Assistant Commissioner sanctioned the refund claim under OIO dt.01.12.2010. Revenue filed appeal against OIA dt.06.12.2010 passed by Commissioner (Appeals), which was remanded by CESTAT Ahmedabad vide Order No.A/1118-1119/WZB/AHD/2012, dt.2 .....

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..... as appeal numbers ST/10175 to 10177/2013-SM and requested to link these appeals also with the earlier appeals filed by the same appellant with respect to the same refund claims. 3. Shri K. Sivakumar, (A.R.) appearing on behalf of the Revenue reiterated the findings of the first appellate authority. 4. Heard both sides on stay applications and perused the case records. On the same refund claims .....

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