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2016 (7) TMI 867

Head Note:
Rebate / refund claim - applicant did not submit original and triplicate copy of the ARE-I. - applicant's rebate claim was initially sanctioned by the original authority. The department filed appeal before Commissioner (Appeals) contesting that there were certain discrepancies in documents submitted by the applicant. Commissioner (Appeals) allowed department's appeal. Now, the applicant has filed this Revision Application on grounds mentioned in para (4) above.

Held that:- Government finds that based on documentary evidence it needs to be verified whether the original (white) and triplicate (pink) copies of ARE-I were furnished with the rebate claim or not. If these are-found-to be available on record as having been furnished time-of-filing-the rebate claim and are in order, then the other issues as listed in para 2 above will also be examined for determining the admissibility of the rebate claim by the original authority. - Matter remanded back.

 


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