2018 (5) TMI 1411

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....i Ajay Sharma, Member (Judicial) Shri Sumit Goel and Ms. Malvika, Advocates - for the appellant Shri M.R. Sharma, Authorized Representative (DR) - for the respondent ORDER Per. C. L. Mahar The above-mentioned appeals are on the same issue of the same appellant and, therefore, same are being disposed of by a single order. 2. The brief facts of the matter are that the appellant has....

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....itled for duty exemption benefit. After payment of duty several refund claims have been filed by the appellant which have got rejected by the concerned Assistant Commissioner. The Assistant Commissioner has rejected the various refund claims because of certain short comings found in the refund claims filed by them. It has been mentioned by the concerned Assistant Commissioner that the appellant ha....

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.... in respect of disputed issue ; (e) In the supporting documents produced by the Party there is no evidence whether the consignee has availed Cenvat credit or not ; (f) The case law cited by the Party is not way identical to the instant case and do nto support the contention of the party". 3. During the hearing it has transpired that the appellant were before this Tribunal on t....

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.... appearing in the central excise invoices issued by the appellant ; (iv) Compliance with condition (ii) of the notification". 4. Accordingly only on the ground that the appellant has not provided the necessary documents, as ordered by the Commissioner (Appeals) in his various orders on the refund claims filed by the appellant, the appeal before Commissioner (Appeals) got rejected and t....