https://www.taxtmi.com/caselaws?id=756448 CESTAT Chennai remanded a CENVAT credit refund case back to Commissioner Appeals for fresh decision. Revenue challenged sanctioned refund claims based on post-audit report without providing copy to appellants, who alleged natural justice violation. Tribunal held that post-audit notes are internal departmental documents and need not be supplied to appellants, who must only address averments in the appeal. However, due to appellants' non-participation in proceedings and unclear factual position regarding audit note and show cause notice issues, matter was remanded for fresh consideration by Commissioner Appeals in interest of justice. en-us Fri, 02 Aug 2024 00:00:00 +0530 Sat, 03 Aug 2024 08:08:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756448 CESTAT Chennai remanded a CENVAT credit refund case back to Commissioner Appeals for fresh decision. Revenue challenged sanctioned refund claims based on post-audit report without providing copy to appellants, who alleged natural justice violation. Tribunal held that post-audit notes are internal departmental documents and need not be supplied to appellants, who must only address averments in the appeal. However, due to appellants' non-participation in proceedings and unclear factual position regarding audit note and show cause notice issues, matter was remanded for fresh consideration by Commissioner Appeals in interest of justice. Case-Laws Central Excise Fri, 02 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756448