2018 (2) TMI 471

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... taken the claim for refund or not - appeal allowed by way of remand. - E/32/2009 - A/91842/2017 - Dated:- 13-12-2017 - Justice Dr. Satish Chandra, President And Shri C J Mathew, Member (Technical) For the appellant: Shri Gajendra Jain, Advocate For the respondent Shri Hitesh Shah, Commissioner (AR) Per: Justice Dr. Satish Chandra The present appeal is filed against order-i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ty to verify whether the sister concern/units have already taken the claim for refund or not. The Adjudicating authority will be sure that there will be no claim for double benefit. For the limited purpose, we set aside the impugned order and remand the matter to the original authority who will decide the issue afresh but by providing proper opportunity of hearing to the appellant. Fresh evid .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X