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M/s. BPC Projects & Infrastructure Pvt. Limited Versus Commissioner of Central Excise & S.T., Ahmedabad

2015 (12) TMI 90 - CESTAT AHMEDABAD

Denial of refund claim - demands consequent to audit by department under EA 2000 - Discrepancy found during Audit - Held that:- It is observed that Assessee had not accepted the contentions of the audit. It is not on record that the audit party had r .....

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airness, the appellant should be given an opportunity to present their case before the adjudicating authority alongwith whatever evidences they have to substantiate their case. The adjudicating authority is free to decide the issue on merit as per la .....

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nt : Shri S. SHukla, Authorised Representative ORDER Per : Mr. P.M. Saleem The appellant herein is before us aggrieved by the impugned orders of the lower authorities rejecting their refund claim pertaining to amount deposited which were adjusted aga .....

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ount voluntarily. After the audit, the amount paid by the appellant was adjusted against short levy. The appellant did not accept the same and filed refund claim which was rejected by adjudicating authority by the impugned order-in-original, which wa .....

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s of input CENVAT and taxable exempted goods, they had paid the amount voluntarily as provisional deposit only. The audit party had also raised two query memos on these aspects only. However, while finalising the audit objection, different objections .....

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ionally on 21.03.2013 whereas the final audit report was raised on 03.05.2013. They had immediately raised their objection vide their letter dated 23.05.2013 but the adjudicating authority has held that the demands raised in the audit report are conf .....

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is issue by the adjudicating authority and a decision taken on merits, as they had not admitted the audit objection nor accepted the audit report at any stage. 3. On the other hand, learned Authorised Representative for Revenue submits that appellant .....

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