2019 (5) TMI 660

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..... T:- The contention of revenue was that the refund should have been filed by the third party. I do not find any merit in the contention of revenue. Appeal filed by Revenue is dismissed. - ST/CROSS/70458/2018 IN APPEAL No.ST/70569/2018-ST[SM] - FINAL ORDER NO-72914/2018 - Dated:- 19-12-2018 - Mr. Anil G. Shakkarwar, Member (Technical) For The Appellant : Shri Gyanend .....

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..... der passed by Original Adjudicating Authority. The said order was upheld by learned Commissioner (Appeals) through the impugned Order-in-Appeal. 2. The contention of revenue was that the refund should have been filed by the third party. I do not find any merit in the contention of revenue. I, therefore, dismiss the appeal filed by revenue. The cross objection which are in the form .....

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