2017 (6) TMI 226

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....spondent ORDER Per Devender Singh The appellants are in appeal against the impugned order. 2. In these appeals, all the refund claims pertain to before December, 2008. The refund claims of the appellants have been rejected on two grounds. The first objection of the Revenue is that the appellants have exported the goods availing the draw back and the same should have been exported witho....

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....te of taxes/duty chargeable on any imported material or excisable material or taxable services used as input/input services in the manufacture of export goods. He relies upon the judgment of this Tribunal in the case of Shahi Exports Pvt. Ltd. Vs. CCE Final Order dt. 21.03.2017 in Appeal No. ST/337/2010. 4. Ld. Advocate also pointed out that the second ground on which the ld. Commissioner (Appe....

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....cumentation leading to rejection of the claim and submits that the Ld. Commissioner (Appeals) not given the findings on the merits. 6. Heard the rival submissions and perused the record. 7. On careful examination of the case record and submissions, I find that the order of Commissioner (Appeals) is completely non- speaking except on the issue of availment of drawback. On the issue of drawbac....

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....he Ld. Commissioner (Appeals) to pass a fresh order after duly considering the submissions and documentation, which the appellants submits before the Ld. Commissioner (Appeals). The appellants should be given fair opportunity to present their case. On their part, the appellants should submit all the required documentation like the invoices from service providers as prescribed Rule 4(A) of the Serv....