TMI Blog2017 (2) TMI 880X X X X Extracts X X X X X X X X Extracts X X X X ..... eeds examination at the end of the Adjudicating Authority to verify the fact whether on the excess duty paid by the M/s Swaraj Mazda Ltd. has not taken Cenvat Credit of the excess duty for which debit note has been issued to the appellant - appeal allowed by way of remand. - E/1935/2012 - A/61646/2016-SM[BR] - Dated:- 28-10-2016 - Mr. Ashok Jindal, Member (Judicial) Ms. Krati Somani, Advo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the refund claim of excess duty paid on the clearance to M/s Swaraj Mazda Limited. On merits, the refund claim was sanctioned but it was rejected on the ground that the credit not has been issued after clearance of the goods. Aggrieved from the said order, appellant is before me. 3. Heard the both sides. 4. On careful consideration of the issue, I find that the short issue is before me is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Chartered Accountant on 02.08.2002. the refund claim was rejected by the Deputy Commissioner of Central Excise Kolhapur Division vide an order dated 24-09-2002 on the ground that the Assessee did not submit either the credit notes or the Chartered Account s certificate at the time of filing the refund application. Not satisfied with the genuineness of the documents the Deputy Commissioner r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... challenging the validity of the judgment of the High Court in Central Excise Appeal No. 100 of 2008. 36. Except for a factual dispute about the genuineness of the certificate issued by the Chartered Accountant and the credit notes raised by the Assessee regarding the return of the excess duty paid by the Assessee, there is no dispute in this case of the duty being passed on to any other per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order, the matter is remanded back to the Adjudicating Authority to verify the fact whether M/s Swaraj Mazda Ltd. has taken Cenvat Credit on excess duty paid by the appellant or not. The appellant is also directed to place all the relevant documents with certification of the Chartered Accountant that M/s Swaraj Mazda Ltd. has not taken Cenvat Credit of the duty in respect of which refund is claime ..... X X X X Extracts X X X X X X X X Extracts X X X X
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