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2018 (3) TMI 1848 - AT - Central ExciseRefund of CENVAT Credit - Tariff sub-heading was not given on three invoices issued to the manufacturers - for the seven invoices issued to the manufacturers for consignee name shows as M/s. Krishna Steel Enterprises whereas the goods were delivered to M/s. Nandish Alloys Ltd. - rejection of refund on the ground that the assessee did not make an application to Deputy Commissioner/Assistant Commissioner under Rule 9(2) of the Cenvat Credit Rules, 2004 - HELD THAT:- On plain reading of this Rule, it is evident that there is no express requirement that the assessee should file an application before the Deputy Commissioner/Assistant Commissioner. The only requirement in the Rule is that the goods or taxable service covered by the impugned document should have been received and accounted for in the books of accounts of the receiver. Hence the insistence on filing an application is not justified. Instead, Deputy Commissioner/Assistant Commissioner, who was dealing with the refund claim, should have called the books of accounts of the assessee and satisfied himself. The matter is remanded back to the adjudicating authority to re-examine the refund claim of the appellants, who will produce the books of accounts to satisfy the Assistant Commissioner that the goods against the said invoices have been received and accounted for in their books of accounts by them - Appeal allowed by way of remand.
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