2016 (12) TMI 206

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... fied? - Held that: - The appellant has been able to produce the certification of documents from the chartered accountant for entertaining the refund claim, therefore, the same is required to be examined by the adjudicating authority. In that circumstance, the impugned order is set aside and the appeal is allowed by way of remand to the adjudicating authority for verification of the documents done .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ported the goods and filed refund claim of the accumulated credit in their cenvat credit account under Rule 5 of Cenvat Credit Rules, 2004. Initially the refund claim was rejected for non furnishing of the documents. On appeal, the Commissioner (Appeals) rejected their refund claim on the ground that as the refund is more than ₹ 5lakh, the certification from the chartered accountant is requi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ng authority. In that circumstance, the impugned order is set aside and the appeal is allowed by way of remand to the adjudicating authority for verification of the documents done by the charted accountant or not. If the adjudicating authority found that the documents filed by the appellant in respect of their refund claim have been certified by the chartered accountant, in that circumstance, the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X