2023 (9) TMI 416

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..... dit was taken by the ISD - HELD THAT:- The admissibility of credit is not in dispute, certain verifications had to be done before finalising the refund claims and the Commissioner (A) at para (20) of the impugned order has rightly directed the respondent to file necessary documents before the original authority for verification and sanction of the refund. There are no infirmity in this order and .....

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..... t the eligibility of refund claim filed by the appellant. The only ground based on which refund claims was rejected, was non-submission of original record/documents based on which credit was taken by the ISD. Accordingly, the Commissioner (A) held that the respondent is eligible to take CENVAT credit based on the invoices issued by the ISD and they are also eligible for the refund of unutilised C .....

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..... n or in relation to the manufacture of export goods. 4. On perusal of the records and submissions made by the learned Authorised Representative for the Revenue, we find that the admissibility of credit is not in dispute, certain verifications had to be done before finalising the refund claims and the Commissioner (A) at para (20) of the impugned order has rightly directed the respondent to file .....

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