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TMI Blog2016 (6) TMI 223X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant. 2. One of the ground for denial of the refund is that appropriate endorsement was not in the invoice as to non-availment of Cenvat credit in respect of the goods covered by such invoice. 3. Larger Bench of the Tribunal has already held in the case of Chowgule & Co. Pvt. Ltd. Vs Commissioner of Customs reported in 2014 (306) E.L.T.326 (Tri.-LB) that such an endorsement may not be necessa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is to be reconciled. There is no difference to his proposition. The appellant shall cause appearance before the learned Adjudicating Authority making an application for fixing the date of hearing by end of May, 2016 for reconciling the issue wherever there are discrepancies. 5. It is also the submission of the learned departmental representative that the appellate authority below has pointed out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relevant evidence for reconciliation and testing of the unjust enrichment issue. Upon examination and granting reasonable opportunity of hearing to the appellant, the authority shall pass appropriate order by end of July, 2016. With the aforesaid direction all the appeals are disposed allowing on certain points and remanding on certain points as directed aforesaid. In the result, appeals are part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is made clear that there cannot be two appeals for the self-same cause and only one appeal shall be considered for such cause without making a duplicate claim of refund, by two appeals for same period. Learned Adjudicating Authority shall bring this aspect to the notice of the appellant for reconciliation of the difference between the two and deal the propriety of the matter. ( Dictated and pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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