2011 (2) TMI 807 - AT - Central Excise

Claim for refund - Proof for despatch of the goods to the exporters - The stand of the Revenue is that with the amendment to Section 35A (3) of the Central Excise Act, 1944, the Commissioner (Appeals) had no power of remand - However, find that verification by the adjudicating authority of the documents is required and hence remit the case to the adjudicating authority - The appeal is thus allowed by way of remand.

Summary

The Appellate Tribunal CESTAT, Chennai allowed the appeal by way of remand regarding the refund claim of Rs.1,16,629 by the assessee. The lower appellate authority found proof of despatch of goods to exporters and directed the adjudicating authority to sanction the refund. The Revenue argued that the Commissioner (Appeals) had no power of remand due to an amendment, but the Tribunal deemed verification of documents necessary and remitted the case for this purpose.