TMI Blog2016 (11) TMI 1397X X X X Extracts X X X X X X X X Extracts X X X X ..... ue which needs to be considered by the lower authorities - Held that: - Since the issue needs factual verification as to the amounts deposited by the appellant with reference to the advance licence issued to the contractors and also to consider the identical issue being decided in respect of very same appellant, and as the impugned order as well as the adjudication order did not specify the reason ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue that falls for consideration in these cases is whether appellant is eligible to file a refund claim of the amounts deposited/paid by them under protest to the department during the relevant period. We find from the records that the appellant had been given a contract for execution and installation of power projects for which they had appointed various contractors; the said power project were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re rejected on the ground that no documents were produced, that the appellant was not the original importer and the question of limitation arises. It is the case of appellant both the lower authorities have totally overlooked the fact that the deposit of the amount was based upon Inter ministerial deliberation and subsequently there are various judgments on the very same issue which needs to be co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant is directed to cooperate with the authorities and produce the documents on which he wishes to rely upon. Since the issue is very old, adjudicating authority is directed to decide the matter within three months of the date of the production of the certified copy of this order. 7. Appeal is disposed of by way of remand to the adjudicating authority. (Pronounced in Court on ............. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
