2013 (10) TMI 623

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..... ed and direct the registry to link this appeal with appeal No. C/78 of 2012 and list the same for disposal - Since the issue involved in both the cases can be disposed of by Single Member Bench, registry was directed to list the appeals before Single Member Bench for disposal in its due course. - Appeal No. : C/11454 of 2013 - - - Dated:- 3-7-2013 - Mr. M.V. Ravindran and Mr. H.K. Thakur, JJ. .....

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..... the learned departmental representative. 3. Learned departmental representative confirms that these proceedings before us in Appeal No. C/11454 of 2013 is an off shoot of the proceedings which has taken place in Appeal No. C/78 of 2012, wherein the assessee is in appeal against the order of the first appellate authority. Since the issue is before the Tribunal and as the amount of refund is alrea .....

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