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TMI Blog2011 (11) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... aims was because of non-submission of documents. If the documents have already been produced and are not available for whatever reason and if assessee undertakes to produce the same, it does not mean that there was a conclusion by the Tribunal that no documents had been produced earlier. In view of the above, it is clear that the proposal for rejection of refund claims was not because of lack of documents, the appellant is eligible for interest as claimed by them. - E/1355/2010 - Final Order No. A/2156/2011-WZB/AHD - Dated:- 29-11-2011 - MR. B.S.V. MURTHY. J Represented by: Shri P.V. Sheth, Adv.: for Assessee. Shri R.Srova, A.R. for the Revenue. Per: Mr.B.S.V. Murthy: Four refund claims were filed in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be covered and following the same, appeals file for revenue are dismissed. The appeal filed by the assessee is allowed and matter remanded to the original authority who should follow the Tribunal's decision in the assessee's own case and therefore decide on refund after hearing the assessee, who undertake to produce the Shipping Bill and/or other connected records of products having been exported in question." 2. Consequent to this direction, the original adjudicating authority once again adjudicated the issue and sanctioned the refund claims, but rejected the claim for interest on the ground that documents were produced only after the order was passed by the Tribunal directing the appellant to produce shipping bills and/or other doc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty. In the absence of any specific mention of any submission of documents and the exact documents which are not furnished in the Show Cause Notice or corrigendum, the stand taken by the Revenue that delay in sanction of refund claims was because of non-submission of documents, cannot be sustained. Further, today when the matter came up, the appellants submitted copies of refund claims which also show that the documents have also been filed with the refund claims. In any case, as observed in the Show Cause Notice and corrigendum in 2000 there was no mention of deficiency of documents. Further, on merit the issue has already been decided by Commissioner (Appeals), which has not been challenged. Moreover, the matter came up before Tribunal on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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