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TMI Blog2016 (12) TMI 1170X X X X Extracts X X X X X X X X Extracts X X X X ..... department - It is further observed that Adjudicating authority under Order-in-Original dated 28-31/12/1998, while allowing the deductions, finalized the price lists/price declarations by an appealable order. The same was not contested by the department and has become final. The refund is thus due to the Respondent, however, subject to the method of quantification adopted by the Respondent while claiming the refund amount. Onus of establishing the correct refund amount lies on the applicant (Respondent). The matter has been remanded to the Adjudicating authority for quantification of refund admissible. Appeal allowed by way of remand. - Appeal No. E/501/07 - ORDER NO.MO/75647/2016 & FO/A/75988/2016 - Dated:- 5-9-2016 - SHRI H.K. THAK ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the first appellate authority as to which document/evidence has convinced him that refund is admissible. 3. Shri A.Lahiri (Advocate) appearing on behalf of the Respondent argued that certain deductions were finalized and allowed by the Adjudicating authority vide Order-in-Original No.87/Provisional Assessment/SRMP/98 28-31/12/98 to arrive at the assessable value while deciding the provisional assessments. That Respondent filed a refund claim of ₹ 24,27,955/- which was rejected as unsustained. Learned Advocate argued that matter being more than twenty years old, therefore, at this stage original records are difficult to be traced. 4. Heard both sides and perused the case records. Respondent filed a refund claim with respect to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d amount lies on the applicant (Respondent) which has not been discharged as per the observations made by the first appellate authority in Order-in-Appeal dated 16.05.2007. The matter has been remanded to the Adjudicating authority for quantification of refund admissible. On perusal of the case records it is observed that there is nothing wrong in the order passed by the first appellate authority. At the same time Respondent have to demonstrate before the Adjudicating authority, with the help of documentary evidence/Chartered Accountant s Certificates as to what is the exact refund admissible as per the deductions allowed by the Adjudicating authority vide Order-in-Original dated 28/31.12.1998. 5. Appeal filed by the Revenue is allowed b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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