9911796707
TMI Blog2024 (12) TMI 1018X X X X Extracts X X X X X X X X Extracts X X X X ..... id documents establishing their claim and that it was not evidenced that they had produced the necessary documents before the lower authority also and further that for want of these documents the aforesaid claim involving amount to the extent involved are liable for rejection. It is found from the records that the appellant has produced a letter dated 11-07-16 stating that they have enclosed three flat files as documents pertaining to their cenvat refund claim. Further, as regards the grounds of non-issuance of show cause notice, the learned appellate authority has put the onus on the appellant to seek clarity from the refund sanctioning authority and has also stated that having preferred the appeals it is not open for them to clamour for o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ider the issue afresh after following the principles of natural justice bearing. Appeal allowed by way of remand. - HON BLE MR. VASA SESHAGIRI RAO, MEMBER ( TECHNICAL ) And HON BLE MR. AJAYAN T. V. MEMBER ( JUDICIAL ) Shri Ravikumar Yanamadra, Authorised Representative of the Appellant Ms. O. M. Reena , Authorised Representative for the Respondent ORDER Per AJAYAN T. V. The issue involved in these three appeals being rejection of refund claim, they were heard together and are being disposed of by this common order. The details of the appeal preferred, the impugned orders in appeal, the connected orders in original, the period involved and the amount involved are as tabulated below : Sl. No. Appeal No Order in Appeal No. date Order in Orig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ain input/input services, time bar etc., by the original authority itself was untenable and the appellate authority has merely upheld the orders in original without any application of mind. It is submitted that the original authority had passed the order in gross violation of principles of natural justice and neither was the appellant issued any show cause notice nor was an opportunity given to the appellant to submit its contentions on merits as well as judicial precedents. He further submitted that despite documents having been produced, the original authority has merely stated that it were not produced without indicating which are the documents that were absent, among the voluminous documentary proof submitted along with the refund appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it was not evidenced that they had produced the necessary documents before the lower authority also and further that for want of these documents the aforesaid claim involving amount to the extent involved are liable for rejection. We find from the records that the appellant has produced a letter dated 11-07-16 stating that they have enclosed three flat files as documents pertaining to their cenvat refund claim. The learned appellate authority has not given reasons why these documents are not valid according to him. Further, as regards the grounds of non-issuance of show cause notice, the learned appellate authority has put the onus on the appellant to seek clarity from the refund sanctioning authority and has also stated that having preferr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e matter arise. 9. Since, these claims need to be considered by appreciating the factual matrix, we are of the considered view that the impugned orders in appeal have to be set aside and the matter remanded back to the file of the Original Authority. Hence, without expressing any opinion on the merits of these refund claims, we set aside the orders of both the lower authorities and remand the matter back to the adjudicating authority to re-consider the issue afresh after following the principles of natural justice bearing in mind the observations above. The appellant shall furnish all necessary documents that may be required by the said adjudicating authority, and also any other documents/evidence that it wishes to rely on to substantiate i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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