AJANTA MANUFACTURING PRIVATE LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard learned advocate Ms. Amrita M. Thakore for the petitioners and learned advocate Mr. C.B. Gupta for the respondents.

(2.) Rule returnable forthwith. Learned advocate Mr. C.B. Gupta waives service of notice of rule on behalf of the respondents.

(3.) By these petitions, the petitioners have challenged the Orders-in-Appeal dated 18/19/5/2023 passed by respondent no.2 Commissioner (Appeals) GST and Central Excise, Rajkot allowing the appeals filed by the department against the order granting refund to the petitioners.