2011 (11) TMI 162

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..... .V. Murthy:   Four refund claims were filed in the months of March and April 1999, seeking refund of Excise duty paid on Diesel Oil Engines used for manufacture of centrifugal pump sets. Refund claims were rejected on the ground that the appellant should have followed the Chapter X procedure.  The Commissioner (Appeals) in his order dt.16.05.2000, held that the refund along with interest .....

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..... jecting the claims. The appeal filed by the appellant was rejected by Commissioner (Appeals) and this Tribunal allowed the appeal filed by the appellant vide Order No.A/150-54/WZB/2004/C-III, dt.29.3.04.  In this order of the Tribunal, the matter was remanded to original adjudicating authority with the following observations:   "4. Considering the matter to be covered and following the s .....

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..... d order.   3. Ld.Counsel on behalf of the appellants submitted that the question of non-submission of shipping bills was not an issue at all.  He drew my attention to the order dt.4.8.04 and submitted that the observations made therein that the documents were not called for and not produced, is not correct in view of the fact that Show Cause Notice issued and corrigendum related to duty .....

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..... aim on the ground of unjust enrichment and on the ground that duty drawback has been claimed. Refund and interest have already held to be admissible by Commissioner (Appeals) and that order has not been challenged and attained finality. In the absence of any specific mention of any submission of documents and the exact documents which are not furnished in the Show Cause Notice or corrigendum, the .....

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..... t has been mentioned that the appellants undertake to produce the shipping bills or documents for the purpose of sanctioning the refund claims. If the documents have already been produced and are not available for whatever reason and if assessee undertakes to produce the same, it does not mean that there was a conclusion by the Tribunal that no documents had been produced earlier.  In view of .....

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