2015 (9) TMI 1498

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..... igation of the facts, in the first round of litigation - Held that: - the authorities below had recorded reasons in arriving at the conclusion while allowing the refund to the respondent herein. On an apparent analysis of the said orders we do not find any infirmity or the orders were passed without jurisdiction. The ground raised by the Revenue would be considered at the time of disposal of the A .....

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..... djudicating authority to ascertain/verify the facts led to the dispute and record a reasoned finding while adjudicating the case afresh. It is the grievance of the Revenue that instead of probing the facts the adjudicating authority as well as ld.Commissioner(Appeals) simply referred to the averments made in the grounds of appeal before this Tribunal and not carried out further investigation of th .....

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