2016 (12) TMI 996

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..... icating authority. Further its is also observed that verification / co-relation was not possible before the first appellate authority on the basis of records produced before him. Under the circumstances bench does not find anything wrong with the remand proceedings ordered by the first appellate authority. Interest on delayed payment of refund - Held that: - Notification No. 17/2009-ST dt 7/7/2 .....

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..... Under this OIA dt 5/6/2012 first appellate authority remanded the matter of Refund of ₹ 94,245/- under Notification No. 17/2009 ST dt 7/7/09, to the Adjudicating authority. First appellate authority also ordered interest on delayed payment of refund of ₹ 56,490/- to the appellant. 2. None appeared on behalf of the Respondent when the case was called out for hearing today. On an ear .....

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..... On the issue of remand of case with respect to refund of ₹ 94,245/- it is observed that appellant produced a certified copy of a Chartered Accountant certificate which was not provided before the Adjudicating authority. Further its is also observed that verification / co-relation was not possible before the first appellate authority on the basis of records produced before him. Under the circ .....

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