Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (11) TMI 692 - AT - Central ExciseDenial of CENVAT credit - non- filing of relevant documents for verification - Held that: - there was no list of documents have been sought from the appellant for verification purposes. In that circumstance, the matter needs examination at the end of the adjudicating authority for verification purpose. The adjudicating authority on production of records by the appellant shall direct the appellant to provide further documents if required for entertaining their refund claim. In that circumstance, the matter is remanded back to the adjudicating authority for consideration of the issue of refund claim - appeal disposed off - matter on remand.
|