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2018 (9) TMI 1429 - AT - Central ExciseRectification of Mistake - the specific rejection of availment of credits by the Commissioner (Appeals) on the ground of non-production of original documents was not dealt by the Tribunal specifically - Held that:- The signature of the Hon'ble Member in the said order is not a "dated signature" in conformity to the rule contained in chapter xiii of the CESTAT judicial manual and the date of order, though has been mentioned in the order as 21.07.2017, pronouncement date is not reflected therein while the order sheet of the court dated i.e. 21.07.2017 indicates that detail order to follow (DOTF). The rejection order passed by the Commissioner of appeals upon non receipt of original copies, in the normal circumstances, would not have been considered proper, had he not raised his doubt regarding wrong calculation of the refund claim without documentary evidence in the shape of original shipping bills, invoices etc., being placed before him to justify such calculation and the same finds support of the clarificatary circular no. 112/6-2009-ST dated 12.03.2009 issued by the board which authorises the authority granting refund to insist on production of original documents only in case of requirement of indepth enquiry. The ROM filed by the Appellant/Applicant is rejected as not maintainable since departmental authorities are duty bound to honour the order of the Tribunal - ROM Application dismissed.
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