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TMI Blog2018 (5) TMI 1046X X X X Extracts X X X X X X X X Extracts X X X X ..... d on the ground that the appellant is not able to produce few documents, which to my mind, seems to be incorrect, as much time has elapsed after the refund claim has been availed. Due to efflux of time the entire proceedings needs to be given a finality - impugned order set aside - appeal allowed - decided in favor of appellant. - APPEAL NO: E/514/2009 - A/85895/2018 - Dated:- 16-3-2018 - Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty should have specified the same, which was not done so. It is the submission that the claim was reduced to ₹ 1,23,600/- as per the working of the departmental authorities hence it has to be presumed that all the documents were available with the authorities. 5. Learned Departmental Representative reiterated the findings of the lower authorities. 6. On careful consideration of the sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise duty paid during the period in question was shown as recoverable under the heading 'Recoverable' in Balance sheet even as on 31/03/2017 and has not been charged to P L account. In my view this Chartered Accountant certificate itself is an evidence that the amount claimed as refund of ₹ 1,23,600/- was not passed on. Secondly, this matter was remanded by the Tribunal by an order da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ck for denovo adjudication, which was taken up by an order dated 31/05/2006. The adjudicating authority rejected the refund claim which was upheld by the first appellate authority by order in appeal dated 30/10/2006 and on appeal the Tribunal remanded the matter back to the lower authorities by order dated 31/10/2007.Again the adjudicating authority rejected the refund claim by order dated 18/01/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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