2016 (10) TMI 1384

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..... appellant has been aggrieved due to rejection of its refund for non-submission of evidence in support of the claim of refund. Therefore without keeping the appeal pending, to do justice to both sides, the matter is remanded to the ld. Adjudicating authority to hear the appellant afresh on the evidence that may led by appellant during re-adjudication proceeding. Appeal allowed by way of remand.
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..... reciating the difficulties of the appellant. Appellant also submits that it is facing serious financial hardship in view of the global competition, which deserves consideration. Accordingly, the matter may be remanded to the Adjudicating Authority for consideration of the claim of the appellant afresh. 2. Ld. DR says that the appeal having been decided on merits, there is no point to entertain th .....

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