2018 (2) TMI 550

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..... stant Commissioner (AR) Per: Justice Dr. Satish Chandra The present appeal is filed by the assessee against Order-in-Appeal No: PIII/190/08 dated 30/09/2008. 2.  In the revised list, none present on behalf of the assessee. 3. After hearing the learned Representative of the department, it appears that the Commissioner (Appeals) in his order has observed that: "5.  ...... I find tha .....

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..... VAT against Rule 5 of the CENVAT Credit Rules, 2004.  Appellant has failed to produce the documents on the basis of which credit was wrongly availed. Thus, it appears that the refund claim is not sustainable in law. 5. In view of the above, we find no reason to interfere with the impugned order and the findings recorded therein are hereby sustained.  6. In the result, appeal filed by t .....

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