2021 (8) TMI 1223

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..... THAT:- From the case records it is apparent that the supporting documents were produced, although belatedly, by the appellants before the learned Commissioner but they were not considered by him at the time of passing the impugned order of rejecting the appeal on the ground of non-production of supporting documents. The verification of the documents which was produced by the Appellant before the .....

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..... d by the Commissioner (Appeals), Central Excise and Customs, Nagpur in Order-in-Appeal No. NGP/EXCUS/000/APPL/181/17-18. 2. The Appellants, a unit in SEZ, engaged in manufacturing of floor beams and its components used in aeroplanes. They filed refund claim for refund of Service Tax amounting to ₹ 3,65,502/- for input services used in manufacture activities in SEZ for the period from Ap .....

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..... ised Representative submits that in case of refund, the basic requirement is that the payment has been made; that their conduct is suspicious and that even after 7-8 years the Appellants have not provided the documents. According to learned counsel since the bank statement was very bulky document therefore they did not produce the same before the Adjudicating Authority but instead they produced th .....

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..... as rejected on the ground that the supporting documents/requisite documentary evidence were not produced by the appellants. 4. Appellant submits that they have made the payment to all the vendors and therefore all the conditions for claim of refund have been fulfilled by them. From the case records it is apparent that the supporting documents were produced, although belatedly, by the appellan .....

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..... cating authority for de novo adjudication with a direction to pass the order after taking into consideration all the documents and also after giving a reasonable opportunity of hearing to the appellants to present their case. The appellants are also directed to produce all the supporting/requisite documents they wish to rely upon in support of their submissions before the adjudicating authority. .....

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