Held - In the instant case, as noted above, the Adjudicating Authority had passed detailed orders after examining the documents on record and the v.....

Held - In this case, an order of refund was passed on an application under Section 11B. The appeal against the finalisation of the assessment was c.....

Held - A careful analysis of the Sections 11A and 11B of the Act would leave no manner of doubt that there is an adjudication process involved in t.....

Held - The adjudicating authority after duly considering the claim of the respondent rejected part of the claim and allowed the claim to the extent.....