2007 (6) TMI 76

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..... ence of duty to the ultimate customer – Held that revenue contention was not correct and set aside
[Order per] - This appeal is filed by the Revenue against Order-in-Appeal No. PII/46/2006, dt. 16-2-2006. 2. Considered the submissions made by both sides and perused the- records. The issue involved in this case is regarding the refund claim of the respondents. The respondent succeeded in their .....

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..... customers. There is no contrary evidence, to the certificate issued by the Chartered Accountant of the respondent. In the absence of any contrary evidence, the findings of both the authorities are correct and well reasoned one. 3. Accordingly, I do not find any reason for interference with the impugned orders of the lower authorities. The appeal filed by the Revenue is rejected. (Dictated in cou .....

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