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2019 (10) TMI 322 - HC - Central ExciseRefund of excise duty paid - central excise duty was paid out of Cenvat input credit enjoyed by them - HELD THAT:- The issues should be decided threadbare by the revisional authority upon consideration of the entire evidence to be adduced by the parties. We give an opportunity to the appellant to adduce further evidence by way of an affidavit before the revisional authority to be filed within four weeks from date. We also grant a similar opportunity to the respondents. Their affidavit is to be filed within four weeks thereafter. The revisional authority will examine the matter thoroughly upon notice to and upon hearing to the parties by a reasoned order within six months from date - Impugned order set aside.
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