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2016 (12) TMI 1170 - CESTAT, KOLKATARejection of refund claim - rejection on the ground that Appellant has not filed the refund claim in the prescribed form - Held that: - It is observed from case records that Adjudicating authority vide Order-in-Original dated 14.02.2007, while rejecting the refund claim, did not deliberate on this issue and no Appeal was filed by Revenue against Order-in-Original dated 14.02.2007. Revenue cannot be allowed to raise this point at this stage when the same was not an issue decided by the Adjudicating authority against which no appeal was filed by department - It is further observed that Adjudicating authority under Order-in-Original dated 28-31/12/1998, while allowing the deductions, finalized the price lists/price declarations by an appealable order. The same was not contested by the department and has become final. The refund is thus due to the Respondent, however, subject to the method of quantification adopted by the Respondent while claiming the refund amount. Onus of establishing the correct refund amount lies on the applicant (Respondent). The matter has been remanded to the Adjudicating authority for quantification of refund admissible. Appeal allowed by way of remand.
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