2018 (3) TMI 711

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..... re the Commissioner of Appeals as well as the Tribunal - the impugned orders passed by the respondent are wholly unsustainable - petition allowed. - Writ Petition Nos.27264 And 27270 of 2017 - - - Dated:- 8-11-2017 - MR. T. S. SIVAGNANAM, J. For The Petitioner : Ms.Gayathri For The Respondent : Mrs.Hema Muralikrishnan, SPC COMMON ORDER Mrs.Hema Muralikrishnan, learned Se .....

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..... issioner of Appeals, who, by a common order dated 14.3.2014, allowed the appeals with consequential relief. As against the common order passed by the Commissioner (Appeals), the Revenue preferred an appeal to the Customs, Excise and Service Tax Appellate Tribunal. The Tribunal, by final order dated 01.10.2015, dismissed the appeal filed by the Revenue and held that the Commissioner of Appeals was .....

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..... ing refund were well within time. Therefore, the impugned orders passed by the respondent are wholly unsustainable. 5. For the above reasons, the writ petitions are allowed, the impugned orders are set aside and the respondent is directed to effect refund as per the applications made by the petitioner within a period of eight weeks from the date of receipt of a copy of this order. No costs. - .....

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