2013 (5) TMI 424

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..... hat:- In the refund in question the invoice submitted along with the refund claim was RS/GDN/ST/1783/11-12 dated 17.09.2011 which pertains to period 16.08.2011 to 15.09.2011 whereas Shipping Bill No. 4642020 dated 21.07.2011 submitted by them does not cover period of refund. Similarly Shipping Bill dated 02.09.2011 was submitted for invoice RS/GDN/ST/1784/11-12 dated 17.09.2011 pertaining to perio .....

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..... he period of 08.2011 to 10.2011. The original authority vide order dated 18.04.2011 sanctioned the entire amount to the appellant. Revenue challenged this order before the Commissioner (Appeal) on the ground that period of refund pertains to 08/2011 to 10.2011 whereas the Shipping Bill submitted by the appellant was dated 22.07.2011. Therefore the export document did not match with this refund cla .....

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..... ts. 4. The Ld. DR appearing for the revenue submits that this is a fact that invoices submitted along with the refund claim pertain the later period whereas the Shipping Bill enclosed with the refund claim was dated 22.07.2011. Therefore the Commissioner (Appeal) has rightly ordered recovery of the amount from the appellant. 5. After hearing both sides I find that in the refund in question the .....

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