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TMI Blog2014 (11) TMI 308X X X X Extracts X X X X X X X X Extracts X X X X ..... to do so, we cannot really find fault with the authorities below for rejecting the refund claim. It was submitted by learned counsel that the department could have verified. Having made a promise that they would produce certificate, taking a view that the department should have done it subsequently, in our opinion, is not correct. Nevertheless, in view of the fact that prima facie, we find that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s) Rules, 2000. During the period from 1.4.2007 to 30.6.2007, the appellant has cleared the goods manufactured by them classifying under CTH 87060042 which attracted Additional duty and corresponding Edu. Cess. When it was pointed by M/s Ashok Leyland Ltd. who informed the assessee that the goods should have been classified under CTH 87041010 and finding that M/s Ashok Leyland Ltd. refused to reim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich has been claimed as refund. However, the first adjudicating authority as well as the appellate authority have chosen to discuss that there is no evidence about the assessable value. We are unable to understand the relationship between assessable value and refund claimed in this case. Admittedly, the classification claimed by the appellant is correct in the refund claim. Whether consequential ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Range Superintendent has categorically committed that the certificate from the Range Superintendent of the customer certifying that they have not availed any Cenvat credit on the amount being claimed shall be submitted within a weeks time but the same has not been furnished so far. In the absence of the same, the claimant has no ground to claim the refund sought for. In our opinion, having p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Range Superintendent and at the same time, the original adjudicating authority is also directed to ensure that a report is called for from the concerned authority in-charge of the unit to whom the goods have been cleared. Accordingly, the impugned order is set aside and the matter is remanded to the original adjudicating authority for fresh adjudication. Needless to say that the appellant shall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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