2018 (5) TMI 99

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....Misra, Heard both sides. 2. Revenue 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....

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....ated use of same invoices claiming it as cancelled 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 L....

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....f declaring clearances of the goods in the respective 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 e....

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....e, hence, in all probability they might not have intimated 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 li....