2021 (11) TMI 693

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..... Smt. C.V. Savitha, Superintendent (AR) For the Respondent ORDER PER : P DINESHA The common issue in all these appeals that are to be decided is, whether the adjudicating authority is correct in rejecting the appellant's claim for refund of unutilised cenvat credit? 2. Heard shri T.R. Venkateswaran, learned chartered accountant for the appellant and Smt. C.V. Savitha, Superintendent, learned .....

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..... DTA clearance, they were entitled to refund only the cenvat credit that remained unutilised and that the appellant had not placed any documentary evidences in support of its claims. It is also alleged that the appellant had not cleared the nexus test, and hence the disallowance was sustained in the First appeal. 4. It is settled that with effect from 01/04/2011, the Board has itself done away wit .....

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..... ned order observed that the appellant's claim for refund of unutilised cenvat credit was not supported by documentary evidences, which would only mean that the appellant perhaps did not properly explain the same with supporting documents as well as computations. 6. In view of the above, the only option for me is to remand the matter back to the file of the adjudicating authority before whom the a .....

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