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TMI Blog2017 (7) TMI 395X X X X Extracts X X X X X X X X Extracts X X X X ..... rintendent (AR), for Respondent ORDER Per: Anil G. Shakkarwar The present appeal is directed against Order-in-Appeal No.37-CE/LKO/2011 dated 28/02/2011 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals), Lucknow. 2. The brief facts of the case are that the appellant were engaged in the manufacture of telecom equipments falling under Tariff Item No. 8517 & 8525 of the fir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dictional Division, Raebareli through Order-in-Original No.102/Refund/RBL/2010 dated 02/07/2010 rejected the said refund on the ground of unjust enrichment and issue of limitation. The appellant preferred appeal before Commissioner (Appeals). Ld. Commissioner (Appeals) decided the appeal through impugned Order-in-Appeal dated 28/02/2011 wherein the ld. Commissioner (Appeals) has held that the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cial Years 1994-95 & 1995-96. Therefore, it is not true that the documentary evidence was not produced before the Original Authority. (B) As provided under Rule 9B of the Central Excise Rules, 1944 the Assistant Commissioner finalizing provisional assessment should have passed refund without appellant-assessee making a separate application for refund. (C) They had submitted the refund claim for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made to ITI Ltd. by BSNL the same is recovered either from balance payments from that particular Purchase Order value or from other issued Purchase Order value. 5. Heard the ld. D. R. for Revenue, who has supported the impugned Order-in-Appeal dated 28/02/2011. 6. Having considered the submissions from both sides and on perusal of said certificate dated 04/04/2017 issued by Chartered Accountant, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chment and decide the matter afresh on merit. We direct the appellant to submit a copy of the said certificate issued by Chartered Accountant dated 04/04/2017 to the Original Authority along with other relevant record relating to the accounts so as to enable the Original Authority to examine the issue afresh in the light of nature of transaction between the appellant and their customers as reflect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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