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2011 (4) TMI 1109 - AT - Central ExciseRefund - mere production of Chartered Accountant certificate shall not ipso facto grant right to refund - matter is therefore remanded back to the appellate authority for grant of an opportunity of hearing on the evidence that shall be adduced, matter is remanded to the first appellate authority, by setting aside the order
Issues: Lack of evidence for refund claim, remand for production of evidence, requirement of financial statement for refund, opportunity for appellant to present evidence.
In this judgment by the Appellate Tribunal CESTAT, Mumbai, the issue at hand was the lack of evidence to support a claim for refund by the appellants. The appellate authority had disallowed the refund claim in the absence of evidence. The tribunal noted that the appeal memo did not indicate whether the appellants had any evidence to produce. Despite the absence of the appellants during the proceedings, the tribunal decided it would not be appropriate to dismiss the appeal outright. Instead, the matter was remanded back to the appellate authority for the appellants to have an opportunity to present their evidence in support of the refund claim. The appellate authority had emphasized the necessity of a financial statement for the refund claim, stating that mere production of a Chartered Accountant certificate would not automatically entitle the appellants to a refund. Therefore, the tribunal directed the appellants to appear before the appellate authority on a specified date to make an application for a hearing. The appellate authority was instructed to fix a date for the hearing, provide a reasonable opportunity for the appellants to present their evidence, and issue a well-reasoned order based on the evidence presented. Ultimately, the tribunal set aside the impugned order and remanded the matter to the first appellate authority for further proceedings. The decision highlighted the importance of providing an opportunity for the appellants to present necessary evidence to support their claim for refund, ensuring a fair and thorough consideration of the case.
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