TaxTMI 
TaxTMI 
2015 (11) TMI 360
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....rances of free sale sugar of quantity of 61,000 quintal, in view of Director of Sugars Authorization certificate vide NO. 4-10(110)/99-SC II dated 3/3/2006. Since the respondent could not clear sugar bags for free sale, director of sugar vide their order No. 4-10(110)/99-SC-II/112 dated 26/3/2007 granted further extension of sixty days i.e. up to 25/5/2007 from the date of issue of this re-validation order. Since the respondent could not clear the said sugar even up to 25/5/2007, the director further extended validity of period for further 90 days from the date of issue of order dated 15/6/2007. Respondent were able to clear 1739 quintal of free sale sugar as evidenced from invoices 200-322. However, no clearance was effected 2006 onwards.....
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....ver duty was paid is correct and no refund arises. 4. When the matter is called for hearing, none appeared on behalf of the respondent. On the last occasion A.R. was directed to arrange to serve notice to the respondent, he stated that Jurisdictional officer made efforts to deliver notice but factory was closed, no responsible person was available, therefore notice could not be delivered. In this position, I have no option except taking the matter to disposal on the basis of the records available. 5. I have carefully considered the submission made by Ld. A. R. and perused records. 6. From the impugned order, I find that Ld. Commissioner (Appeals) allowed the appeal of the Respondent by allowing the refund on the basis of following findin....
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....evel & hence there is no discussion on these aspects. Considering the above, and considering the fact that grounds for rejection of refund are neither legally tenable nor sound the appellant's case for refund merits consideration and in the absence of any credible contrary evidence, the appeal is allowed." I find that respondent filed refund claim on the ground that as per the order of the Director of the Sugar whatever quantity was allocated to them, they have paid duty on the total quantity of 61,000 quintals, however subsequently they could not clear entire quantity, they could clear only 17329 quintals. The period extended for supply of its remaining quantity was also lapsed. Therefore as against 61,000 quintals the respondent could ....