2018 (5) TMI 307

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..... After entry of this document the assessee has not produced any valid document that bars any unjust enrichment - refund cannot be allowed - appeal dismissed - decided against Revenue. - First Appeal No. 365 of 2011 - - - Dated:- 8-2-2018 - S. V. GANGAPURWALA A. M. DHAVALE, JJ. Mrs. Charuta Sunil Deshmukh, Advocate for the Appellant. Shri D. S. Ladda, Advocate for the Respondent / Sol .....

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..... ebited vide Cenvat entry No. 1250 dated 16.7.2003 and the entries in the Input Cenvat Register showing consolidated amount of ₹ 3,18,079/. According to the learned advocate, these documents have been discarded by the office of the respondent. The learned advocate also relies on the letter issued by the Superintendent, Custom and Central Excise dated 6th March, 2008 to submit that the appe .....

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..... ication either before the Range Superintendent or before the adjudicating authority. The assessee earlier requested for adjournment and on the date of hearing produced the work sheet and the balance sheets. The authorities have concurrently observed that the contention of the appellant that they have reversed twice, once before the audit and secondly at the time of audit, is not substantiated by a .....

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