9911796707
TMI Blog2014 (9) TMI 1152X X X X Extracts X X X X X X X X Extracts X X X X ..... ement or format for maintenance of CENVAT credit account and therefore it becomes necessary for the authority to say what exactly the omission and why he is not able to verify the correctness of the claim. In the absence of any clear cut conclusion that CENVAT credit was availed wrongly or taken wrongly or the claim that it could not be used was not correct, rejection on this ground is not valid a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wer authorities also have taken the view that it is not possible to verify the refund claims whether they are correct on inputs and input services in the absence of records evidencing taking of CENVAT credit and the details. These observations were on the basis of the observations made by the original authority. On going through the order of the original authority, it is found that the original ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d CENVAT credit correctly or not and whether inputs and input services were received and used or not have not at all been dealt with or considered. It is strange to note that the lower authorities have taken the view that records maintained in erstwhile format of RG23A Part-II does not reflect the correct position or is incapable of reflecting the correct position. This was a register prescribed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resolved by this Tribunals vide Interim Order No.79-152/2014 dt. 18/09/2014. Further it was also submitted by the learned counsel that the appellant had made a claim for interest under Section 11BB of Central Excise Act, 1944 and there is no finding or observation on this claim. 3. The observations made above would show that the refund claims require reconsideration in the light of our obser ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
