2016 (11) TMI 692

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.... R.K.Sharma, AR, PER: ASHOK JINDAL The appellant is in appeal against the impugned order rejecting the refund claim of Rs. 9,55,786/- and demand of duty of Rs. 2,41,004/- against the appellant. 2. The facts of the case are that the show cause notice dated 26.3.1991 was issued to the appellant to deny credit of Rs. 1,71,15,331/-. The matter was adjudicated and the demand of duty of was con....

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.... refund claim on 10.1.2000 for Rs. 9,55,786/-. The show cause notice was issued to reject the refund claim filed by the appellant on the ground that the appellant has not filed relevant documents for verification. The adjudicating authority rejected the refund claim for want of documents and also confirmed the demand Rs. 2,41,004/- against the appellant. The said order was challenged before the Co....

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....ted that they are not having any documents required for entertaining their refund claim. 5. After considering the submissions made by both sides, I find that in this case, refund claim has been rejected by the adjudicating authority for want of relevant documents. I have gone through the impugned order. There was no list of documents have been sought from the appellant for verification purposes....