2015 (11) TMI 618

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....garwal, C.A. For the Respondent: Shri R.K. Grover, DR ORDER Per: Sulekha Beevi C.S. The appeals are filed against the order which upheld the denial of refund of unutilized Cenvat credit. 2. The appellant filed refund claims under Rule 5 of the Cenvat Credit Rules, 2004 read with Notification No. 5/2006 CE(NT) dated 14.03.2006 for the period April 2010 to June 2010, July 2010 to Sept....

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....hearing, the Chartered Accountant, Shri Gaurav Gupta, who appeared on behalf of the appellants submitted that the appellants were not provided sufficient opportunity to establish their case and that the first appellant authority has upheld the rejection of refund in a mechanical manner without application of mind. He submitted that the appellant had appeared before the Commissioner (Appeals) on 20....

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.... is submitted that refund has been rejected stating that there is no need to examine the invoices. 4. In the impugned order the Commissioner (Appeals) has stated as under:-  "The appellants have also stated that they would file relevant invoices in respect of six appeals to the concerned division office for verification, as promised by them during the course of personal hearing he....