2018 (5) TMI 99

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....filed an appeal against OIA-VAD-EXCUS-ANAND-APP-28-2015-16 dt 15/04/2015 passed by the Commissioner of Central Excise, Customs and Service Tax (Appeals) -ANAND.        3. The short issue involved in the present appeal is whether the appellant is entitled to refund duty paid against invoices (Total 11 invoices) dtd 31.3.2013 where the goods were consigned to one ....

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....ed one. Hence, the said procedure for claiming refund of duty against cancelled invoices are mandatory. Thus, non-following the same would result in denial of the refund. In support, the Ld AR referred to the judgment of the Hon'ble Gujarat High Court in the case of Sun Pharmaceutical Industries Ltd vs CCE & ST - 2017(349) ELT. 442 (Guj). 6. The Ld. Advocate Shri V. Kansara for the Respondent has....

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....ive column of said ER1 return, even though there was no clearance of goods from the factory. In support of his case, he has referred to the judgment of the Tribunal Bharat Electricals Ltd vs CCE, Bhopal - 2010(253) ELT. 339 (T). 7. Heard both sides and perused the records. 8. I find that the Ld Commissioner (Appeals) without scrutiny of the evidences and recording reasons about non-clearance of ....

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....ated or filed the refund immediately. All the evidence needs to be scrutinized to ascertain whether in fact the goods had been cleared from the factory or otherwise. Needless to mention the procedure has been laid down in the CBEC Manual to avoid detailed scrutiny of the movement of the goods once proper declaration was filed within the time limit specified under the said procedure. In the event, ....