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TMI Blog2018 (3) TMI 408X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the original authority - this case needs to be remanded back to the original authority to examine afresh various documents viz. balance sheet and the certificate issued by the Chartered Accountant and then decide the refund claim of the appellant - appeal allowed by way of remand. - E/COD/85003/18-Mum, E/85011/18-Mum - A/85208/2018 - Dated:- 2-2-2018 - Mr. S.S. Garg, Member (Judicial) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had supplied excisable goods to buyer during the period 1.4.2015 to 31.8.2015. The buyer had effected rate reduction with retrospective effect from 2.4.2015 by issuing an amended purchase order dated 9.9.2015. On the basis of the amended purchase order, the appellant had claimed refund of excess central excise duty paid. Further, it appeared that the appellant had not furnished any satisfactory ev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeals) has rejected the refund only on the ground that the assessee has not provided any certificate of Chartered Accountant to prove that they have not passed on the duty incidence to any other person or claimed as expenditure in their books of accounts, nor submitted the balance sheet for the financial year in which the duty amount claimed as refund has been paid indicating that the refund amo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case needs to be remanded back to the original authority to examine afresh various documents viz. balance sheet and the certificate issued by the Chartered Accountant and then decide the refund claim of the appellant. Consequently, I set aside the impugned order and allow the appeal by way of remand to the original authority to pass a fresh order after complying with the principles of natural jus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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