2019 (2) TMI 99

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... case of Gazal Overseas Vs CC New Delhi [2015 (12) TMI 427 - CESTAT NEW DELHI] - This very Bench in the case of Kubota Agricultural Machinery India Pvt. Ltd. & Other [2017 (6) TMI 565 - CESTAT CHENNAI] has held the issue in favor of the assessee - rejection of refund not sustainable - appeal allowed - decided in favor of appellant. - Appeal No. C/41062/2017 - FINAL ORDER No. 42711/2018 - Dated:- 2 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... iled an application for adjournment of the matter. However, on perusal of records, the Bench noticed that the issue is covered by the decision passed by the Tribunal and therefore matter was taken up for hearing. 3. Ld. A.R Shri B. Balamurugan appeared on behalf of the department. He supported the findings in the impugned order. 4. The issue is whether the appellants are eligible for refund .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X