TaxTMI 
TaxTMI 
TaxTMI 
2005 (5) TMI 599
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.... This appeal is filed by the Revenue against Order-in-Appeal No. SVS/483/NGP-II/2005, dated 29-12-2005. 2. Considered submissions made by both sides and perused the records. 3. The issue involved in this case is regarding rejection of the refund claim by the adjudicating authority on a direction by the Tribunal vide its Order dated 23-2-2004. The adjudicating authority had rejected t....
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....on of actual correct amount of refund. The appellant had preferred appeal against the said order and the undersigned has remanded the case back with directions to process the claim. The directions of the order are reproduced below :- "It is observed that the refund claim was earlier rejected vide Order-in-Original Nos. 158, 159 & 160/99/Dn-II Ref. dated 16-9-1999 on the lone ground that there was....
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....king of differential amount duty certified by the Chartered Accountant and submit the Invoice and Gate pass before the original authority. The No. of such documents being very large. It was suggested to carry out test checks. This suggestion is just and fair. In the interest of justice & Revenue, an opportunity is required to be afforded to the appellants to produce the documents before the lower ....
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....e has enlarged the scope of the matter by raising fresh issue which were not germane to this claim and therefore has gone beyond the scope of the remand order. It has been so held consistently by the CESTAT in the following cases that on remand the original authority cannot widen the scope of the original Show Cause Notice and has to work within the frame work of the directions of the remand - 199....