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2021 (8) TMI 84 - AT - Central ExciseRefund of Excise Duty paid - necessary documents provided or not to prove the case, that the refund claim is barred by time limitation - sufficient opportunity of hearing not provided to the appellant - violation of principles of natural justice - HELD THAT:- The original authority has rejected the refund observing that the appellant has not produced necessary documents to process the refund. It is stated in the said order that the appellant has not submitted documents to establish that the refund is not hit by unjust enrichment. Countering this observation in the O-I-O, Ld. Consultant has argued that the appellant had filed all the necessary documents including the GRN before the original authority; that the refund was rejected by the original authority without issuing a show cause notice or granting an opportunity of personal hearing. In para-8 of the impugned order, the Commissioner (Appeals) has correctly taken note of all these facts and circumstances of the case. The matter has been thus remanded to the original authority for reprocessing the refund claim after granting the appellant sufficient opportunity to produce documents and also for personal hearing - Appeal allowed by way of remand.
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