https://www.taxtmi.com/caselaws?id=763438 CESTAT Chennai set aside orders rejecting 100% EOU's cenvat refund claim for input/input services. The Commissioner (Appeals) rejected the claim citing non-production of documents and lack of evidence, while placing burden on appellant to seek clarity from refund authority. CESTAT found this violated natural justice principles, as no show cause notice was issued before rejection. The tribunal held that factual verification of documents must be done by adjudicating authority before applying judicial precedents. Matter remanded to original authority for fresh consideration following natural justice principles. Appeal allowed by way of remand without expressing opinion on claim merits. en-us Wed, 18 Dec 2024 00:00:00 +0530 Fri, 20 Dec 2024 08:46:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763438 CESTAT Chennai set aside orders rejecting 100% EOU's cenvat refund claim for input/input services. The Commissioner (Appeals) rejected the claim citing non-production of documents and lack of evidence, while placing burden on appellant to seek clarity from refund authority. CESTAT found this violated natural justice principles, as no show cause notice was issued before rejection. The tribunal held that factual verification of documents must be done by adjudicating authority before applying judicial precedents. Matter remanded to original authority for fresh consideration following natural justice principles. Appeal allowed by way of remand without expressing opinion on claim merits. Case-Laws Central Excise Wed, 18 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763438