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TMI Blog2021 (7) TMI 1247X X X X Extracts X X X X X X X X Extracts X X X X ..... ndorsement left as early as 8-6-2019 - first respondent did not even intimate the Revenue about the change of office - HELD THAT:- Tribunal stated the legal position that the State should not be enriched at the costs of its citizen. There can be no quarrel over the said proposition. However, the Tribunal failed to consider as to whether the Commissioner (Appeals) was justified in passing the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .N. Manjula, JJ. Mrs. R. Hemalatha, SSC, for the Appellant. None, for the Respondent. JUDGMENT We have elaborately heard Mrs. R. Hemalatha, Learned Senior Standing Counsel appearing for the appellant. Though notice was served on the first respondent, the same returned with the postal endorsement left as early as 8-6-2019. Further, we note that the first respondent did not even ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the Appendix to Notification No. 5/2006-C.E. (N.T.), dated 14-3-2006? 4. The common order passed by the Tribunal dated 4-3-2015, which is impugned in these appeals reads thus : In these two cases, Revenue s plea is that when the respondent was not registered, it has no right to get refund of tax paid. Law is well settled that State shall not be enriched at the cost of its citizen as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal, which could be seen from the grounds of appeal annexed in the typed set of papers. 6. The Tribunal was required to examine the correctness of the common order passed by the Commissioner (Appeals) with reference to the grounds raised by the Revenue before it. We find that the common impugned order is without any discussion on any of the grounds raised by the Revenue. Hence, we are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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