https://www.taxtmi.com/caselaws?id=241149 The Tribunal remanded the case involving a manufacturer seeking a cash refund of CENVAT Credit on input services used in manufacturing and exporting goods. The Commissioner's decision to recover the refund due to discrepancies in input service invoices was challenged. The Tribunal found a need for re-examination of documents to substantiate the claim for input services used in export, emphasizing the importance of granting the Appellant a reasonable opportunity of hearing during the re-consideration process. The Appeal was allowed by way of remand for a fresh examination of all documents and issues by the Adjudicating Authority. en-us Fri, 12 Apr 2013 00:00:00 +0530 Wed, 18 Dec 2013 08:46:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241149 The Tribunal remanded the case involving a manufacturer seeking a cash refund of CENVAT Credit on input services used in manufacturing and exporting goods. The Commissioner's decision to recover the refund due to discrepancies in input service invoices was challenged. The Tribunal found a need for re-examination of documents to substantiate the claim for input services used in export, emphasizing the importance of granting the Appellant a reasonable opportunity of hearing during the re-consideration process. The Appeal was allowed by way of remand for a fresh examination of all documents and issues by the Adjudicating Authority. Case-Laws Central Excise Fri, 12 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241149