2018 (3) TMI 408

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....sistant Commissioner (AR), for Respondent ORDER For the reasons stated in the application seeking condonation of delay of 13 days, I find that there is no deliberate and intentional delay in filing the appeal. Therefore, the delay is condoned. Since the issue involved in the present appeal is in a narrow compass, I therefore proceed to decide the same after hearing both the parties. 2. Br....

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....to the buyer. On this ground, it appeared that the refund claim was not admissible and a show cause notice was issued to the appellant. After following due process, the original authority sanctioned the refund. Thereafter the order-in-original was reviewed by the Commissioner and appeal was filed before the Commissioner (Appeals). The Commissioner (Appeals) allowed the department's appeal and set ....

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....duced the balance sheet of the appellant which clearly shows that the appellant has indicated the refund amount as duty receivables and further the appellant has also produced on record the certificate of Chartered Accountant showing that the incidence of duty has not been passed on to the buyer. 5. After considering the submissions of both parties, I find that since the above documents were no....