2016 (6) TMI 223

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....(AR) ORDER None present for the appellant. 2. One of the ground for denial of the refund is that appropriate endorsement was not in the invoice as to non-availment of Cenvat credit in respect of the goods covered by such invoice. 3. Larger Bench of the Tribunal has already held in the case of Chowgule & Co. Pvt. Ltd. Vs Commissioner of Customs reported in 2014 (306) E.L.T.326 (Tri.-LB)....

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....Customs. He is correct to say that such a discrepancy is to be reconciled. There is no difference to his proposition. The appellant shall cause appearance before the learned Adjudicating Authority making an application for fixing the date of hearing by end of May, 2016 for reconciling the issue wherever there are discrepancies. 5. It is also the submission of the learned departmental representa....

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...., without taking adjournment, the appellant shall provide relevant evidence for reconciliation and testing of the unjust enrichment issue. Upon examination and granting reasonable opportunity of hearing to the appellant, the authority shall pass appropriate order by end of July, 2016. With the aforesaid direction all the appeals are disposed allowing on certain points and remanding on certain poin....