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TMI Blog2013 (10) TMI 134X X X X Extracts X X X X X X X X Extracts X X X X ..... : H.K. Thakur These stay applications have been filed against OIA No.PJ/28 to 30/VDR-I/2013-14, dt.12.04.2013, passed by Commissioner (Appeals), Vadodara. The issue involved in all these appeals is recovery of irregularly sanctioned refund claims. 2. Shri Dhaval Shah, (Adv.) appearing on behalf of all the three appellants submitted that appellants are engaged in the construction of residential c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s), under his OIA No.PJ/346 to 348/VDR-I/2012, dt.29.10.2012 in remand proceedings, upheld the OIO No. dt.31.03.2009, wherein original adjudicating authority rejected the refund claim. Commissioner (Appeals) vide OIA No.PJ/28 to 30/VDR-I/2013-14, dt.12.04.2013 (which is the subject matter of present appeals), decided the appeal of the Revenue filed against the OIO dt.01.02.2010, under which refund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals are filed with this Bench as appeal numbers ST/10175 to 10177/2013-SM and are pending. Therefore, after granting of stay against recoveries, it is ordered that these appeals may be linked with appeal Nos.ST/10175 to 10177/2013-SM 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. (O ..... X X X X Extracts X X X X X X X X Extracts X X X X
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