2011 (6) TMI 604

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....he respondent Per: Ashok Jindal: M/s. Bharat Petroleum Corporation Ltd., (a public sector undertaking) has filed this appeal against the order of rejection of the refund claim on the ground that the appellant has not produced the relevant documents in support of their claim. 2. The learned advocate for the appellant submits that they have filed the invoices from their warehouse to depot and ....

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....remanded back to the original authority. 3. Heard and considered. 4. After considering the submissions made by the learned advocate for the appellant, we find that the appellant has not produced the price fixed by the administrative mechanism of Ministry of Petroleum and Natural Gas before the lower authorities to arrive at the correct value of the goods cleared by them from their depot. Ther....