TMI Blog2018 (9) TMI 1429X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Commissioner of appeals upon non receipt of original copies, in the normal circumstances, would not have been considered proper, had he not raised his doubt regarding wrong calculation of the refund claim without documentary evidence in the shape of original shipping bills, invoices etc., being placed before him to justify such calculation and the same finds support of the clarificatary circular no. 112/6-2009-ST dated 12.03.2009 issued by the board which authorises the authority granting refund to insist on production of original documents only in case of requirement of indepth enquiry. The ROM filed by the Appellant/Applicant is rejected as not maintainable since departmental authorities are duty bound to honour the order of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shipping bills and photocopies of EP duly attested by the exporter can be produced to claim refund if originals are misplaced, has not been highlighted in the order dated 21.07.2017 and through rectification of the order the same can be embodied to give clarity to the order. In response to such submissions, the Learned AR for the department Shri Sanjay Hasija objected the ROM on the ground that it was filed on 14 th May 2018 after expiry of six months of the pronouncement of order on 21.07.2017 and the same is violative of the procedure contained in section 35C (2) of the Central Excise Act, also applicable to service tax matters. He further argued that in view of specific wording available in Cenvat Credit rule 5 (6), application in Form ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ew of the fact that Form A enclosures prescribe submission of copies of relevant shipping bills, invoices and relevant extract from the record maintained under Central Excise Rule and Cenvat Credit Rules or Service Tax Rules evidencing taking of Cenvat Credit and utilization of such Credit in payment of excise duty or service tax as well as balance of utilised credit. Further sub rule 6 of notification under Cenvat Credit 5 indicates that application in form A is to be filed in original along with prescribed enclosures and relevant extracts or record maintained under those rules. Hence the rejection order passed by the Commissioner of appeals upon non receipt of original copies, in the normal circumstances, would not have been conside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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