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TMI Blog2017 (10) TMI 841X X X X Extracts X X X X X X X X Extracts X X X X ..... estion, whether the Appellant is entitled to refund is not yet made. In the event, the Adjudicating Authority is inclined to grant refund, the fact that at the relevant time necessary documents were not produced by the Appellant, is only a factor to be considered for consideration of the question of grant of interest. However, this factor may not be conclusive. The part of the impugned order by which final adjudication was made by the CESTAT on the issue of entitlement of the Appellant to interest on the refund claim was completely erroneous and therefore, deserves to be set aside - the issue whether the Appellant is entitled to interest on the refund claim is kept open to be decided by the Adjudicating Authority - appeal allowed in part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... needed, the same ought to have been requisitioned instead of summarily rejecting the refund claim. 4. Revenue preferred an Appeal before the Customs, Excise and Service Tax Appellate Tribunal (for short CESTAT ) against the said judgment and order. In the impugned judgment and order in paragraph 6, the CESTAT accepted the contention of the Revenue that at the relevant time, the Commissioner (Appeals) had no power to pass an order of remand. Secondly, it was found that the refund claim was rejected by the Adjudicating Authority on the ground that the Appellant had not produced relevant records. Therefore, by setting aside the impugned order of the Commissioner (Appeals), the matter was remanded to the Adjudicating Authority for a fresh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther interest on refund claim should be granted, there was no reason for the CESTAT to have decided the issue of entitlement of the Appellant to claim interest on the refund claim. In fact, the adjudication on the question, whether the Appellant is entitled to refund is not yet made. In the event, the Adjudicating Authority is inclined to grant refund, the fact that at the relevant time necessary documents were not produced by the Appellant, is only a factor to be considered for consideration of the question of grant of interest. However, this factor may not be conclusive. 8. Therefore, in our view, the part of the impugned order by which final adjudication was made by the CESTAT on the issue of entitlement of the Appellant to interest o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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