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2016 (9) TMI 1388 - AT - Central ExciseRefund claim - failure to produce documents relevant to evincing that credit had accumulated because output had been exported by M/s. Bombay Dyeing & Manufacturing Co. for whom appellants were producing ‘made-up articles’ out of fabrics supplied by the principal - Held that: - The order of the Tribunal is unequivocal and, by no stretch, can it be seen as a remand order. The original authority is merely expected to release the refund and not subject the appellant to the quasi-judicial process once again. The first appellate authority appears also to have raised fresh grounds for denying the refund in clear disregard of judicial discipline - Failure to sanction refund, whether out of obduracy or out of ignorance, does no credit to the officers concerned. In the normal course, imposing costs on the lower authorities would have been in order but the matter is not of the recent past. The present status of the officers concerned is not known and it is that, and that alone, which deters the imposition of costs. The competent authority is directed to implement the order of the Tribunal - impugned order set aside - appeal allowed.
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