2015 (11) TMI 1594

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....ir This appeal is directed against Order-in-Appeal No. NGP/EXCUS/ 000/APP/190 /14-15 dated 21/11/2014 passed by the Commissioner(Appeals), Customs & Central Excise, Nagpur whereby Ld. Commissioner(Appeals) upheld the Order-in-Original No. 37/2013-14/Ref/ST/Dn. II/2013 dated 19/12/2013 and rejected the appeal of the appellant. The appeal was rejected on the ground that whatever documents submitted....

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....ri. Sanjeev R. Nair, Ld. Examiner (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 5. On careful consideration of submission made by Ld. A.R. and perusal of record, I find that issue in the present case is refund claim. The appellant filed refund claim along with documents, appellant could not file reply and also not attended the hearing. However, appellant....

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....authority had no occasion to go through these documents, it is in the interest of justice that the matter should be remanded back to the Original Adjudicating authority. I therefore set aside the impugned order and remand the matter to the Original Adjudicating authority with direction to consider all the documents submitted by the appellant and they also allow any additional documents, if require....