9911796707
TMI Blog2020 (6) TMI 620X X X X Extracts X X X X X X X X Extracts X X X X ..... It is the request of the appellant that issue may be remanded to the Original Adjudicating Authority to examine the issue regarding non-availment of Cenvat Credit in terms of the Notification and Circular. It is also the fact that the refund was sanctioned by the Refund Sanctioned Authority which was not reviewed and fresh Show Cause Notice was issued for recovery of the refund sanctioned. Howe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. Being aggrieved by the impugned Order, the appellant is in appeal before us. 2. Fact of the case are that M/s. Joy International (in short appellant) filed a SAD refund of ₹ 3,70,611/- on the sale of the goods imported vide Bill of Entry No. (i) 3346088 dt. 23/09/2013 (ii) 3430834 dt. 01/10/2013, (iii) 3506118 dt. 10.10.2013, (iv) 3598192 dt. 21.10.2013, (v) 3743113 dt. 07.11.2013 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocate submitted that the Department has issued the refund sanctioned Order which cannot be re-opened unless and until the Order is reviewed under the Provisions of Customs Act, which in any case has not been done. It is also submitted that a fresh certificate has been submitted by another Chartered Accountant as per both Circular referred (Supra). The appellant placed ignorance about the de ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
