9911796707
TMI Blog2024 (1) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... bate available - arguments of appellant escaped detailed scrutiny - principles of natural justice - HELD THAT:- It was the contention of appellant that in the instant matter, they were claiming benefit under condition para 3 of the proviso to the notification and the computation indicated by them which is part of the show cause notice under para 5 indicated that they were entitled to rebate of 2, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustoms authority or Excise and also there is nothing to show that para 3 under which the appellants are claiming the refund in the instant case is not applicable, on prima facie considerations, the matter deserves to be remitted back to the original authority. Appeal allowed by way of remand. - HON'BLE MEMBER ( JUDICIAL ) , MR. SOMESH ARORA Shri. P. P Jadeja , Consultant for the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wenty per cent of the rebate available under the procedure specified in paragraph 2. 2.1 As per the condition as has been referred above, the rebate should only be disallowed in those cases where the difference between amount of rebate under the prescribed procedure between para 2 3 is less than 20% of the rebate available. It was his contention that in the instant matter, there were claim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ities and are required to be pronounced in the light of the stated position. Matter is, therefore, prayed to be remanded back to the original authority for it to adjudicate the matter afresh. 3. Learned A.R. reiterates the findings of the impugned order, but has no serious objection to remand. 4. Considering that there is no constraint as has been highlighted, of either the matter being requ ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
