2018 (11) TMI 1698

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..... upta, AR JUDGMENT Mr. Ashok Jindal The appellant are in appeals against the impugned orders wherein the Ld. Commissioner (Appeals) passed the following order:- i) The appeals are rejected and the impugned orders are set aside. The amount of refund claimed and got sanctioned fraudulently by the appellants, is recoverable along with interest under Section 11A/11AA of the Act. ii) I also imp .....

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..... before the Ld. Commissioner. Before deciding the said special rates, the adjudicating authority sanctioned the refund claim upto the value addition as per the notification, but the amount of refund claim was more than the value addition as per said special rates, the refund claim was rejected by the adjudicating authority. That order was challenged before the Ld. Commissioner (Appeals) only on th .....

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..... same are set-aside and the matters are remanded back to the adjudicating authority to decide the issue after special rate decided by the Ld. Commissioner. In that circumstances, by setting aside the impugned orders and the matters are remanded back to the adjudicating authority to entertain the refund claim of the appellant after decision of the special rate decided by the Ld. Commissioner as cla .....

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