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Commissioner of Central Excise, Kolkata-IV Versus M/s. ICI India Ltd. (Now M/s. PMC Rubber Chemicals India Pvt. Ltd.)

2016 (12) TMI 1170 - CESTAT, KOLKATA

Rejection 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 Adjudicati .....

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e 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. - Appeal No. E/501/07 - ORDER NO.MO/75647/2016 & FO/A/75988/2016 - Dated:- 5-9-2016 - SHRI H.K. THAKUR, MEMBER (TECHNICAL) Shri S. Mukhopadhyay, Supdt.(AR) for the Revenue Shri A. Lahiri, Advocate for the Respondent Per Shri H.K. Thakur. This Miscellaneous Application No.E/Misc./75562/16 has been fil .....

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behalf of the Revenue submitted that a refund claim of ₹ 24,27,955/- was rejected by the Adjudicating authority under Order-in-Original No.05/ICI/Refund/AC/SRMP/2007 dated 14.02.2007 on the ground that claimant could not substantiate their claim by submitting factual data. Learned Adjudicating authority relied upon the case law Madura Coats Ltd. vs. CCE, Madurai [2003 (161) ELT 984(Tri.Chennai)]. That on appeal first appellate authority under Order-in-Appeal dated 28.05.2007 upheld the ref .....

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wed by the Adjudicating authority vide Order-in-Original No.87/Provisional Assessment/SRMP/98 28-31/12/98 to arrive at the assessable value while deciding the provisional assessments. That Respondent filed a refund claim of ₹ 24,27,955/- which was rejected as unsustained. Learned Advocate argued that matter being more than twenty years old, therefore, at this stage original records are difficult to be traced. 4. Heard both sides and perused the case records. Respondent filed a refund claim .....

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ter alia, is that Appellant has not filed the refund claim in the prescribed form and the same is rejectable on this ground alone. 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 au .....

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