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2016 (11) TMI 692

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..... rpose. The adjudicating authority on production of records by the appellant shall direct the appellant to provide further documents if required for entertaining their refund claim. In that circumstance, the matter is remanded back to the adjudicating authority for consideration of the issue of refund claim - appeal disposed off - matter on remand. - Appeal No.E/320/2007 - FINAL ORDER NO. 61345/20 .....

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..... er adjudication order. Again the matter was challenged before this Tribunal and this Tribunal vide Final Order No.A/997/99-NB(DB) dated 1.9.1999 partly allowed the appeal and the matter was remanded back to the adjudicating authority for verification purpose with regard to the credit availed on tyres sent for repairs to job workers whether they have received back the goods or not. As per the appel .....

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..... to produce all the relevant documents for consideration of the refund claim, therefore, the matter may be remanded back to the adjudicating authority for verification purposes and thereafter to entertain their refund claim. It is her further submission that the demand of ₹ 2,41,004/- is beyond the scope of the show cause notice, therefore, the said demand is to be set aside. 4. On the oth .....

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..... appellant to provide further documents if required for entertaining their refund claim. In that circumstance, the matter is remanded back to the adjudicating authority for consideration of the issue of refund claim. 6. Further, I find that confirmed against the appellant which beyond the scope of the show cause notice. Therefore, the same is set aside. 7. The appeal is disposed of in the abo .....

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