2016 (11) TMI 336

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..... all the relevant documents along with the Chartered Accountant Certificate pertaining to the relevant Bill of Entry - Appeal allowed by way of remand. - Appeal No. C/40243/2015 - ORDER No. 40578 / 2016 - Dated:- 31-3-2016 - Shri P.K. Choudhary, Judicial Member Shri A.K. Jayaraj, Adv., For the Appellant Shri Veerabhadra Reddhy, JC (AR), For the Respondent Order: The issue in .....

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..... ides. 3. The Ld. Counsel appearing on behalf of the appellant Shri A.K. Jayaraj, Advocate, submits that though all the relevant documents were filed along with the refund application and also the Chartered Accountant s Certificate correlating the imported sales pertaining to the financial year 2011-12, which covers the date of Bill of Entry, the impugned order has observed to the contrary. He f .....

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..... ed and decided. 5. After hearing both the sides, I find that the Ld. Commissioner (Appeals) has passed the impugned order without granting another opportunity to hear the appellant. The Counsel for the appellant submits that they have furnished all the relevant documents along with the Chartered Accountant Certificate pertaining to the relevant Bill of Entry. Hence, the matter is remitted back .....

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