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TMI Blog2014 (11) TMI 1215X X X X Extracts X X X X X X X X Extracts X X X X ..... e Appellant : Vipul Khandhar, Chartered Accountant For the Respondents : Jitendra Nair, A.R. ORDER M.V. Ravindran, Member (J) 1. All these Stay Petitions are disposed of by a common order as the issue involved in these appeals is same. 2. After hearing both sides on the Stay Petitions, we find that the appeals themselves could be disposed of as they lie in a very narrow compass. 3. According ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms the refund. 7. We are not convinced by the arguments put forth by the ld. D.R. We perused our order Dt. 20.08.2014 and in Paragraph No. 4, we have recorded the following:- 4. Heard both sides and perused the case records. The issue involved in these appeals/cross objections is whether sanctioning of 4% of SAD refunds by way of re-credit in the respective licenses after 30.06.2013 was proper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iew of the above observations orders passed by the first appellate authority are legally correct and are not required to be interfered with. 8. The same facts are in the case in hand and also in respect of the very same assessee. We do not find any reason to deviate from such a view already taken. Accordingly, we hold that the impugned order is correct and the appeals filed by the Department are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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