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TMI Blog2019 (1) TMI 1746X X X X Extracts X X X X X X X X Extracts X X X X ..... ms were sanctioned after due scrutiny of the supporting documents by the jurisdictional Assistant Commissioner. Revenue has not highlighted any irregularities or mistakes in such documentary evidences on the basis of the refund claims have been sanctioned. It is also seen from the record that the show-cause notice issued by DGCEI was on a date subsequent to the date of sanction of the refund claim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacturing units in the State of Arunachal Pradesh and were availing the benefit of Area Based Exemption under Notification No.33/99-CE dated 08.07.1999. In terms of the provision of Notification, the respondent claimed periodical refunds before the jurisdictional Assistant Commissioner and the dispute pertains to the amounts sanctioned by them as refund. 3. The jurisdictional Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions against the respondents alleged wrong availment of cenvat credit by the respondent. 5. The Revenue is represented by Shri A.Roy, ld. D.R. and the Respondents are represented by Shri D.Sahu, ld.Advocate. 6. The ld.D.R. for the Revenue, justified the grounds of appeal filed by the Revenue. 7. The ld.Advocate for the respondents, submitted that the refund claims have been sanctioned by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enue is that the Assistant Commissioner sanctioned the refunds, which were not proper in view of the subsequent investigation and the show-cause notice issued by DGCEI. 10. The refund claims were sanctioned after due scrutiny of the supporting documents by the jurisdictional Assistant Commissioner. Revenue has not highlighted any irregularities or mistakes in such documentary evidences on the b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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