2015 (1) TMI 34

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..... . ORDER Revenue is aggrieved with refund of Rs. 5,61,552/- which has been sanctioned to the respondent even though respondent has proved no nexus between manufacture and services on which Cenvat credit has been taken. 2. When the matter was come up on 19-4-2013, after hearing both sides, the learned Authorised Representative was directed to get verification report submitted by Range office .....

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..... uch verification conducted, Revenue is contesting the verification report of Range officer without saying as to why that was not accepted. Further, refund has been sanctioned after pre-audit by the officer of higher rank of Central Excise. In these circumstances, the grounds taken by Revenue that respondent did not produce sufficient evidence does not appear to be sufficient for filing appeal. In .....

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