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2021 (4) TMI 736 - AT - Central ExciseRefund claim - rejection on the ground that the required documents not produced - time limitation - HELD THAT:- In view of the fact that appellants claim for refund was rejected only on the ground that duty paying document was not produced which is contrary to the text of sub-Section 2 of Section 11B of Central Excise Act, 1944 and contrary to the evidence available on record being admission of respondent-department throughout the proceedings including at CESTAT that this amount was additionally claimed from the appellant and paid by it, it is found to be a fit case for remand to the adjudicating authority to get himself satisfied with the certified copy of the order of CESTAT passed on dated 17.03.2017 and to dispose of refund application in accordance to the law with due regard to the findings of CESTAT. The appeal is allowed by way of remand to the original adjudicating authority for re-adjudication of refund proceedings.
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