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TMI Blog2016 (12) TMI 986X X X X Extracts X X X X X X X X Extracts X X X X ..... also created further confusion by submitting two claims of different amounts of refund pursuant to Settlement Commission order, a fact which has been taken note of in the order of lower appellate authority - I am of the considered opinion that interest of justice will be best served by remanding the matter back to the original authority for de novo consideration of the matter - appeal allowed by way of remand. - Appeal No. E/40830/2015 - Final Order No. 42242/2016 - Dated:- 4-11-2016 - Shri Madhu Mohan Damodhar, Member ( Technical ) Shri S.R. Sankareshwaram, Advocate For the Appellant Shri S. Govindarajan, AC (AR) For the Respondent ORDER Appellant is engaged in the sale of refurbished photocopier machines. Pursuant to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ver, the representations as it be stated that as per their calculations interest of ₹ 10,04,387/- was payable and CVD portion credit available to them was ₹ 22,98,152/-. Therefore according to them a net amount of ₹ 12,93,765/- was payable to them by the Department as refund. Further they had enclosed the Chartered Accountant calculations and claimed ₹ 20,58,309/- as refund. Here it is difficult to understand that if ₹ 12.93 lakhs net amount was payable to them, as per their own admission, then why an enhanced amount of ₹ 20.8 lakhs was claimed and that too only by Representation and not following the Refund Application procedure. 10. I find that the payment of interest by them to Government and clai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave not received the required documents whereas the department pointed out that they have handed over the soft copy of the document to their authorized signatory. In any case, I find that the issue relates to calculation of interest liability as ordered by the Settlement Commission in their order dt. 23.1.2008. It is seen that in para-14 of the order, Settlement Commission had directed that the department, while calculating the interest amount, shall deduct the CVD portion from the duty amount. Finding of the Commissioner (Appeals) in para-12 of his order that appellant s representation to adjust the interest demand with their eligibility for refund cannot be entertained, therefore is not in consonance with the directions of the Settlement ..... X X X X Extracts X X X X X X X X Extracts X X X X
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