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2018 (3) TMI 621 - AT - Central ExciseRefund of duties paid on inputs used in the manufacture of the exported goods - primary ground for rejection is that the appellant had, despite many opportunities to do so, failed to produce documents for verification and the few sample invoices furnished by them were, on verification, found to be fictitious - Held that: - The first appellate authority appears to have given a summary disposal of the documents, furnished by appellant. Without examining those documents, it is not possible for the Tribunal to come to the conclusion that these would suffice to establish the claim for refund in accordance with the remand order of the Tribunal on the previous occasion - It is only appropriate that the first appellate authority gives its finding on the acceptability or otherwise of each of the listed evidences to determine the eligibility for refund - matter on remand.
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