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TMI Blog2021 (10) TMI 1231X X X X Extracts X X X X X X X X Extracts X X X X ..... ification No. 27/2012 ibid and has also analysed the applicability of para 2(h) of said Notification ibid has also noted the change in law with the introduction of GST Act, 2017 whereby, the filing of ER-3 return was done away with. I find that the reasonings given by the adjudicating authority are quite logical and well-founded. It is also well settled that the introduction of a new law cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... L MEMBER Shri Atul K. Alur, Advocate - For the Appellant Shri P. Rama Holla, Superintendent (AR) - For the Respondent ORDER These appeals are filed by the assessee against the order of Commissioner of Central Tax (Appeals-II), Bangalore, and since common issue is involved in all these appeals, the same are considered for common disposal for convenience. 2. The appellant had f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... First Appellate Authority, who, vide impugned orders, has allowed the Revenue s appeal thereby setting aside the refunds granted to the taxpayer. Against these orders of the Commissioner (Appeals), present appeals have been filed before this forum. 3. Heard Shri Atul K Alur, learned advocate for the appellant and Shri P. Rama Holla, learned Superintendent for the Revenue, I have gone through t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judicating authority has also referred to a report submitted by the concerned Range Officer who has in-turn noted inter alia that the appellant had in fact debited the cenvat refund amount manually at the time of filing of the refund claim, which is also in tune with para 2(h) of the Notification 27 ibid. 5. In the impugned order, the Commissioner (Appeals) has only upheld the Department s cont ..... X X X X Extracts X X X X X X X X Extracts X X X X
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