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TMI Blog2021 (1) TMI 820X X X X Extracts X X X X X X X X Extracts X X X X ..... , SR.ADVOCATE WITH MR DHAVAL SHAH FOR THE APPELLANT MR DHAVAL D VYAS FOR THE OPPONENT JUDGMENT (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) This Tax Appeal under Section 130 of the Customs Act, 1962 (for short, 'the Act 1962') is at the instance of a Public Limited Company engaged in the manufacturing of 'Tyres' falling within Chapter 40 of the First Schedule to the Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Appellant was not paid in pursuance of any assessment order and no factual aspect was required to be reexamined by the adjudicating authority? (c) Whether in the facts of the case and in law, the Appellant is entitled to refund of Rubber Cess ? Both the Tax Appeals are ordered to be admitted on the above referred questions of law and are taken up for final hearing forthwith with the consen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llenged the refund claim is not maintainable. He has relied upon the Apex Court judgment in case of Flock (India) P. Ltd and Priya Blue Industries (supra). Further he has also held that no documentary evidence has been provided. However we find that the contentions raised by the Appellant in their appeal before us and the judgments cited by them viz. Aman Medical Products Ltd. 2010 (250) ELT 30 (D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le their submissions which they may consider necessary in support of their contentions. Both the appeals are remanded for de-novo consideration in above terms and are disposed accordingly." We are of the view that the appellate tribunal, on its own, should have looked into the matter on its own merits. For the purpose of considering the case-law referred to in para-4 of the impugned order, the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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