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2013 (11) TMI 1535 - AT - Central ExciseDenial of refund claim - Non production of relevant documents - Held that:- Admittedly there is no order of original adjudicating authority rejecting the refund claim. - Dy. Commissioner’s letter dated 16-6-2003 only conveyed to the assessee that in the absence of requisite documents having been placed on record, their refund claim cannot be considered. This only means that the Revenue is feeling handicapped in proceeding ahead with the refund claim filed by the assessee. We also agree with the ld. Advocate that if the said letter has to be considered as an order rejecting the refund claim of the appellant, there was no need for issuance of show cause notice subsequently on 28-6-2005. It is the said show cause notice, which was culminated into an order passed by the original adjudicating authority which was the subject matter of the appeal before the Commissioner (Appeals). The findings of the Commissioner (Appeals) that the earlier correspondence dated 16-6-2003 (even though there were subsequent correspondences also) was not put to challenge cannot be appreciated. Accordingly, we are constrained to set aside the impugned order and remand the matter to the original adjudicating authority for consideration of the refund claim. - Decided in favour of assessee.
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