TMI Blog2012 (8) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... he documents in support of the claim for refund by the adjudicating authority i.e., CA. certificate, balance sheet and other relevant documents - matter remanded to the adjudicating authority to verify the documents in support of the claim of refund and pass appropriate order - C/433, 574 & 576/2009, C/434, 572 & 578/2009, C/573, 575 & 577/2009 - - - Dated:- 11-1-2012 - Shri Ashok Jindal, Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cus. dated 14/09/2007. Except in appeal Nos. C/433 434/2009 the refund claims were rejected by the adjudicating authority and in these two appeals, the refund claims were sanctioned. The rejection of the refund claims were challenged by the respondents before the Commissioner (Appeals) and Revenue challenged the sanction of refund claims in their appeal Nos. C/433 434/2009. The Commissioner (A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate that the burden of SAD has not been passed on to the customers. Therefore, he held that the refund claims sanctioned by the adjudicating authority is correct. We do not find any infirmity in the Commissioner (Appeals) order. Therefore, Revenue s appeals are rejected. 4. With regard to the other appeals, we observe that the Commissioner (Appeals) has remanded the matter to the adjudicating au ..... X X X X Extracts X X X X X X X X Extracts X X X X
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