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TMI Blog2016 (11) TMI 829X X X X Extracts X X X X X X X X Extracts X X X X ..... ober 2011 to 31st July 2012. This vital fact has not been addressed by the learned Commissioner (Appeals) in right perspective and accordingly, the appeal is allowed by way of remand. The learned adjudicating authority shall have a re-look into all aspects of the matter and shall pass a reasonable and speaking order after following the principles of natural justice - appeal allowed by way of reman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... objection was raised on duty drawback claim on the export goods. It was found by the audit, that the claim and receipt of ineligible excess duty drawback amounts to ₹ 4,86,86,403/-. It was proposed to recover the excess ineligible duty draw-back along with appropriate interest. Consequent to the audit objection, the appellant reversed the entire credit along with interest and filed refund o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cating authority. 2. Ld. Counsel, Shri S. Durairaj, Advocate, appearing on behalf of the appellant submits that the refund application is rejected on the ground that cenvat credit was availed for the exports made after 1.10.2011 by claiming higher drawback. This finding is not correct since the range officer has given certificates (Pages 56-58 of the paper book) to the effect that for the expor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the adjudicating authority and the Commissioner (Appeals) and submits that the order rejecting the refund claim is in accordance with law. 4. Heard both the sides and perused the appeal records. The Learned Commissioner (Appeals) has in Para 10 observed that, the purpose of issuance of . are not sustainable is in my view not legal and proper. On perusal of the certificate, it is clear th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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