2018 (5) TMI 1864

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..... , ARE- 1/Shipping Bill wise - The Adjudicating Authority has also observed that the appellant failed to submit essential and relevant documents and clarification pertaining to discrepancy pointed out regarding their refund claim. Thus, the Lower Authority have not considered the documents placed by the appellant - matter is remanded to the Adjudicating Authority to decide afresh after consideri .....

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..... ces such as terminal handling charges, fumigation service, clearing and forwarding services and such other services were used for the export of the excisable goods during the period from July 2012 to September 2012. A Show Cause Notice dated 11/09/2013 was issued to establish the doctrine of unjust enrichment is not applicable in the facts and circumstances of the case and also to produce all the .....

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..... rity has observed that appellant assessee failed to establish any co-relation between bills/invoices/challans with specific export consignment, ARE- 1/Shipping Bill wise. The Adjudicating Authority has also observed that the appellant failed to submit essential and relevant documents and clarification pertaining to discrepancy pointed out regarding their refund claim. 6. However, the Ld. Con .....

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