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TMI Blog2018 (11) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... ginal Authority to satisfy himself and record his satisfaction regarding the fulfillment of the notification and sanction refund to the extent admissible - appeal allowed by way of remand. - Appeal Nos. ST/30015 & 30016/2018 - A/31203-31204/2018 - Dated:- 18-9-2018 - Mr. P. Venkata Subba Rao, Member (Technical) Shri Ch. Sumanth, Chartered Accountant for the Appellant. Shri Arun Kumar, Deputy Commissioner Shri Dass Thavanam, Superintendent (ARs) for the Respondent. ORDER Per: P. Venkata Subba Rao These two appeals are filed by the appellant against Order-in-Appeal No. VIZ-EXCUS-001-APP-117 118-17-18 dated 28.09.2017 passed by the First Appellate Authority setting aside two Orders-in-Original passed by the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s a reason to deny such rebate, he may, after recording the reasons in writing, take action, in accordance with the provisions of the said Act and the rules made there under; It was the case of the Revenue before the First Appellant Authority that the Assistant Commissioner or Deputy Commissioner as the case may be, must mandatorily satisfy himself as per the conditions of the notification. This condition was not fulfilled while sanctioning the refunds and hence there was a violation of Notification No. 41/2012 and therefore the Orders-in-Original sanctioning refunds are liable to be set aside. The First Appellate Authority examined the Revenue s appeal and found that the Assistant Commissioner had, in fact, not discharged his duty in te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in properly recording his satisfaction of fulfillment of conditions of the notification while sanctioning the refund. There is no allegation that the appellant has not fulfilled the conditions mentioned in the notification. In view of this unusual factual matrix in which one of the conditions of the notification was not fulfilled by the Assistant Commissioner (and not by the assessee), I find, it is a fit case remanded back to the Original Authority to satisfy himself and record his satisfaction regarding the fulfillment of the notification and sanction refund to the extent admissible. The appeal is allowed by way of remand to the Original Authority. 7. The impugned order is modified to the effect that the matter is remanded to the Orig ..... X X X X Extracts X X X X X X X X Extracts X X X X
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