TMI Blog2021 (7) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. Such presumption is drawn without any adverse finding or any adverse material on record. In this view of the matter, it is held that the appellant have exported 153 units lying in stock on the date of debonding. Accordingly, the impugned order is set aside. It is held that the appellant is entitled to refund of the duty of ₹ 7,22,290/-. The Adjudicating Authority is directed to refund this amount alongwith interest from 18.08.2016 till the date of refund @ 12% p.a. - appeal allowed - decided in favor of appellant. - Excise Appeal No. 54025 of 2018-SM - FINAL ORDER NO. 51615/2021 - Dated:- 1-7-2021 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Shri O. P. Agarwal, C. A. for the appellant Ms. Tamanna Alam, Authorised Repr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the show cause notice for rejecting the refund claim, that the appellant has claimed drawback, they are not entitled to refund. Thus, the Adjudicating Authority have travelled beyond the scope of show cause notice. The Commissioner (Appeals) observing that it is mentioned in the show cause notice that the appellant have not supplied complete documents at the time of filing the refund claim, and thereafter complete documents were supplied at the time of adjudication only. Accordingly, it cannot be conclusively proved that they have exported the goods which were lying in stock, at the time of debonding. Being aggrieved, the appellant is before this Tribunal. 2. The appellant is in appeal before this Tribunal on the ground that in the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. -2008 (222) ELT 2010 (Tri. Del.) has held that the allegation by the Revenue that proper procedure was not followed cannot stand in the light of fact that final product was exported. The said decision of the Tribunal stand upheld by the Hon ble Rajasthan High court, when the appeals filed by the Revenue was rejected as reported as Union of India vs. Stainless India Ltd. -2011 (273) ELT 46 (Raj.). 3. To the same effect is another decision of the Tribunal in the case of Alpha garments vs. CCE, New Delhi -1996 (86) ELT 600 (Tri.) 3. The appellant also relies on the ruling of Division Bench this Tribunal in the case of M/s Vishnu Art Craft Excise Appeal No. 60133/2013 being Final Order No. 52891-52892/2018 dated 08.08.2018 wherein ..... X X X X Extracts X X X X X X X X Extracts X X X X
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