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TMI Blog2024 (5) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... h Pal , AC ( AR ) for the Respondent ORDER This appeal arises out of Order in Appeal No. 26/2014 dated 11.3.2014 passed by the Commissioner of Central Excise (Appeals), Chennai. 2. Brief facts of the case are that the appellant import 'Mould Release Agent' from abroad and dilute the same by adding demineralized water. Though the Appellant felt that the activity does not amount to manufacture, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the claim by passing a speaking order. Section 11B of the Act nowhere prescribes to return the refund claim received from the appellant. Therefore, returning the claim application for refund was not the correct disposal as per section 11B of the Act. He relied on the judgment of the Hon'ble High Court of Kerala in the case of Sudha Ramachandran Vs. UOI reported in 2011 (24) STR 175 (Ker.) whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t dated 10/11/2023 and 13/02/2024 for which the R and T Section, GST North Commissionerate, Chennai has replied by email dated 14/02/2024, stating that there is no file in R&T Section in r/o the Appellant. That enquiries were made with the Tiruvottiyur Division where the unit is falling but the officers are new to that Division, and they do not have any idea about it. 5. I find that the Board by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es also. The delay of more than 10 years in finalizing the matter is shocking. No seriousness has been shown in the matter by the Divisional Authorities even though they were aware of the matter being pursued by the Appellant before higher Appellate forums. This being so the refund claim is restored back to the files of the learned Original Authority for proper disposal. In case the claim is sough ..... X X X X Extracts X X X X X X X X Extracts X X X X
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