TMI Blog2012 (2) TMI 419X X X X Extracts X X X X X X X X Extracts X X X X ..... mits that all the documents were subsequently given. In view of the above fact, we are of the view that inasmuch as, no decision has been taken by the adjudicating authority on the refund application filed by the appellant; the matter needs to be remanded to him. Needless to say that based on the facts and circumstances as also the submission of the Counsel for the appellant, if any, he would proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... short issue is involved, we proceed to dispose of the appeal itself with the consent of both the sides. The appellant filed a refund claim with their jurisdictional Central Excise authority on 20-6-2004. Inasmuch as the refund claim was not complete, the same was returned to the appellant with the direction to remove the discrepancy as mentioned in the said letter. It is seen that the said letter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocuments were not supplied to the department as a result of which, the Assistant Commissioner was not able to process the refund claim. 5. As is seen from the above, the refund claim in any case does not stand considered by the original adjudicating authority. He has simply observed that as the requisite documents does not stand provided by the appellant, he has not processed the refund claim. E ..... X X X X Extracts X X X X X X X X Extracts X X X X
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