2016 (9) TMI 1388

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....Dixit, Assistant Commissioner (AR), for the Respondent. ORDER This appeal has been filed by M/s. Sainath Incorporated against order-in-appeal No. BC/153/M-III/2012-13, dated 29th June, 2012 of Commissioner of Central Excise (Appeals), Mumbai-III in which the order of original authority rejecting their claim for refund of Rs. 5,16,984/- has been upheld for failure to produce documents relevan....

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....r to have considered this order of the Tribunal to be a mere advice to the original authority to decide on the claim afresh. Accordingly, they expected the appellant to furnish evidence to establish that the inputs did pertain to goods that were exported and rejected the application for alleged failure to do so. 5. The order of the Tribunal is unequivocal and, by no stretch, can it be seen....