9911796707
TMI Blog2019 (5) TMI 1578X X X X Extracts X X X X X X X X Extracts X X X X ..... he matter may be remanded to the learned Commissioner to decide the Appeal afresh - HELD THAT:- It is appropriate to remand the matter to the learned Commissioner to decide the Appeal afresh after taking into consideration the aforesaid decision of the Tribunal in the matter of M/S SURENDRA INDUSTRIES VERSUS CC, JAIPUR [ 2018 (4) TMI 978 - CESTAT NEW DELHI] where it was held that rejection of re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant is entitled for refund claim of ₹ 5,55,933/- on the ground that they had paid excess duty on palm acid oil imported by them in the year 2012? The refund claim has been denied to the appellant on the ground that the appellant has failed to produce any document to establish that the existence of duty paid by them has not been passed on to any person. 3. I have heard learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r to decide the Appeal afresh. 5. In view of the submissions made hereinabove I find it appropriate to remand the matter to the learned Commissioner to decide the Appeal afresh after taking into consideration the aforesaid decision of the Tribunal in the matter of M/s Surendra Industries (supra). 6. The Appeal is therefore allowed by way of remand. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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