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2018 (5) TMI 99 - CESTAT AHMEDABADRefund claim - case of Revenue is that even though the invoices are claimed to have cancelled but no intimation was filed with the Dept. nor the procedure laid down under Para 12 of CBEC Manual has been followed - Whether the appellant is entitled to refund duty paid against invoices (Total 11 invoices) dtd 31.3.2013 where the goods were consigned to one M/s Bhawani Industries Ltd, but goods were not cleared from the factory? Held that: - the procedure has been laid down in the CBEC Manual to avoid detailed scrutiny of the movement of the goods once proper declaration was filed within the time limit specified under the said procedure. In the event, the procedure has not been followed, the burden is on the assessee to establish, adducing corroborative evidences that the duty though has been paid on the goods, but it could not be cleared from the factory due to cancellation of the order or for any other reason. In the present case, no findings have been recorded in this regard - the matter is remanded to the Adjudicating Authority to ascertain in detail by scrutinizing the evidences produced by the appellant and to arrive at a conclusion on the eligibility of refund. Appeal allowed by way of remand.
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