2016 (12) TMI 996

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....p; for the Revenue (s) ORDER The present appeal has been filed by the Revenue against OIA No. 30/ST/BBSR-II/2012 dt 05/06/2012 passed by Commissioner (Appeals) Bhubaneswar, Odisha as first appellate authority. Under this OIA dt 5/6/2012 first appellate authority remanded the matter of Refund of Rs. 94,245/- under Notification No. 17/2009 ST dt 7/7/09, to the Adjudicating authority. First appella....

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....Central Excise Act 1944. That provision of Sec 11B & Sec 11BB regarding interest can not be made applicable to the refunds under Notification No. 17/2009-ST. 4.  Heard Learned AR & perused the case records. On the issue of remand of case with respect to refund of Rs. 94,245/- it is observed that appellant produced a certified copy of a Chartered Accountant certificate which was not provided ....