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TMI Blog2016 (9) TMI 1388X X X X Extracts X X X X X X X X Extracts X X X X ..... ipal - Held that: - The order of the Tribunal is unequivocal and, by no stretch, can it be seen as a remand order. The original authority is merely expected to release the refund and not subject the appellant to the quasi-judicial process once again. The first appellate authority appears also to have raised fresh grounds for denying the refund in clear disregard of judicial discipline - Failure to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -in-appeal No. BC/153/M-III/2012-13, dated 29th June, 2012 of Commissioner of Central Excise (Appeals), Mumbai-III in which the order of original authority rejecting their claim for refund of ₹ 5,16,984/- has been upheld for failure to produce documents relevant to evincing that credit had accumulated because output had been exported by M/s. Bombay Dyeing Manufacturing Co. for whom appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted the appellant to furnish evidence to establish that the inputs did pertain to goods that were exported and rejected the application for alleged failure to do so. 5. The order of the Tribunal is unequivocal and, by no stretch, can it be seen as a remand order. The original authority is merely expected to release the refund and not subject the appellant to the quasi-judicial process once agai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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