2016 (12) TMI 1170

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....MEMBER (TECHNICAL) Shri S. Mukhopadhyay, Supdt.(AR) for the Revenue Shri A. Lahiri, Advocate for the Respondent Per Shri H.K. Thakur. This Miscellaneous Application No.E/Misc./75562/16 has been filed by the Respondent for changing the name of the Respondent from M/s.ICI (I) Ltd., 103, G.T.Road, Rishra, Hooghly to M/s.PMC Rubber Chemicals India Private Ltd., 103, G.T.Road, Rishra, Hoogh....

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.... the refund on merits, but directed the Adjudicating authority to quantify the refund admissible to the Respondent. That Respondent was required to file refund in the prescribed form and as the same was not done refund merits outright rejection and also it has not been discussed by the first appellate authority as to which document/evidence has convinced him that refund is admissible. 3. Shri A....

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....l dated 28/31.12.1998 Adjudicating authority allowed deductions on account of Freight, Trade discounts, other taxes and Excise duty, and approved price lists/price declarations filed by the Respondent for the period 15.12.1983 onwards and hence the impugned refund claim. The issue raised by the department, inter alia, is that Appellant has not filed the refund claim in the prescribed form and the ....

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....he method of quantification adopted by the Respondent while claiming the refund amount. Onus of establishing the correct refund amount lies on the applicant (Respondent) which has not been discharged as per the observations made by the first appellate authority in Order-in-Appeal dated 16.05.2007. The matter has been remanded to the Adjudicating authority for quantification of refund admissible. O....