2011 (6) TMI 478

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....ve     Heard both sides. 2. Appellant filed this appeal against order-in-appeal No. CEX-XI/JMJ/303/916/NSK/APL/2003 dated 22.9.2003 whereby Commissioner (A) has upheld the lower adjudicating authority's order rejecting the refund claim. 3. Briefly stated facts of the case are that the appellant filed a refund claim for Rs.1,28,000/-. The appellant issued Central Excise i....

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....The contention is that they have produced this credit note along with the certificate from the concerned Range Superintendent, however, no cognizance whatsoever has been taken by the lower adjudicating authority. 5. The Ld. JDR submitted that it is not on record that the appellant have produced this document which is evident from the findings of the lower adjudicating authority. 6. I have ....