TMI Blog2017 (12) TMI 1293X X X X Extracts X X X X X X X X Extracts X X X X ..... d the necessary documents along with the claim for refund - the matter remanded back to the original authority to determine such of the refund claims which has been disallowed by the first appellate authority on the ground of non-segregation of utilization between the domestic tariff area unit and to the export oriented unit. - E/948/2011 - A/90631/17/SMB - Dated:- 11-7-2017 - Shri C J Mathew, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rch 2007 was held to be barred by limitation prescribed in section 11B of Central Excise Act, 1944. 2. Learned Counsel for appellant claims that the credit of ₹ 5,42,806/-, having been taken two years after the date of invoice, pertained to the period within which the refund could be claimed. It is also contended that all documents required for the sanction of refund had been submitted an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claim of ₹ 87,961/- and amount of ₹ 21,663/- has been disallowed. For the otherwise eligible amounts, the appellant was directed to furnish specified documents to the original authority. 5. It would appear that the two lower authorities have not borne in mind the allegations made in the show cause notice, as well as the submissions of the appellant that they had furnished the necess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en utilized in any other undertaking of the assessee with the claim restricted such proportion as is borne by the volume of exports to the volume of total turnover. 6. To enable this to be carried out, the impugned order is set aside and the matter remanded back to the original authority to determine such of the refund claims which has been disallowed by the first appellate authority on the gro ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
