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of <h1>Commissioner grants refund claim, orders Lower Authority to specify documents within 30 days. Appellants absolved of missing records.</h1> <h3>IN RE: HV AXLES LTD.</h3> IN RE: HV AXLES LTD. - 2009 (246) E.L.T. 779 (Commr. Appl.) The Commissioner (Appeals), Central Excise and Service, Dr. G. Sreekumar Menon presiding, addressed an appeal contesting the rejection of a refund claim totaling Rs. 95,94,583. The dispute arose from excess duty paid by the appellants on scrap cleared by a job worker during April 2001 to March 2002. The Assistant Commissioner denied the refund, citing non-compliance with Rule 4(5)(a) of the Cenvat Credit Rules, which requires goods sent for job work to be returned. The Assistant Commissioner also noted that the appellants failed to seek permission under Rule 4(6) for direct clearance of goods from the job worker's premises. The appellants had to reverse pro rata credit for inputs in the scrap. The appellants claimed a refund after realizing they overpaid Rs. 95,94,583 for scrap. However, the Assistant Commissioner rejected the refund claim due to missing weight details on materials supplied to and received from the job worker, rendering the scrap quantity unverifiable. The Commissioner criticized the delayed processing, citing a 1990 Circular limiting refund claim scrutiny to 3 months. The Commissioner overturned the rejection, ordering the Lower Authority to specify necessary documents within 30 days, absolving the appellants of missing records and emphasizing the need for prompt resolution. The appeal was allowed for further review based on legal merits.
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