2017 (4) TMI 376

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..... The present appeal is directed against the impugned order passed by the Commissioner (Appeals) vide his order dated 29-3-2006 vide which he rejected the appeal of the appellant and upheld the Order-in-Original. Briefly the facts of the present case are that the appellant is a registered Charitable Trust and is engaged in philanthropic activities. The appellant in its charitable work in the rehab .....

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..... t the Assistant Commissioner vide his order dated 23-12-2005 rejected the refund claim on account of not producing the required documents. Aggrieved by the said order, the appellant filed appeal before the Commissioner, who upheld the Order-in-Original and rejected the appeal of the appellant. Aggrieved by the said order, the present appeal is filed. 2. Heard both the parties and perused the .....

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..... tial house subject to a maximum of Rs. 9,000/- (Rupees Nine Thousand only). It has no relationship with the actual duty paid on steel and cement. 4. On the other hand the learned AR reiterated the findings in the impugned order. 5. We have considered the submissions of both the parties and in our considered opinion, the refund has been wrongly rejected on the ground that the appellant .....

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