2018 (5) TMI 1461

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.... Shri Pakshirajan, Asst. Commissioner(AR)- For the Respondent Order Per : S.S Garg The present appeal is directed against the impugned order dt. 18/05/2017 passed by the Commissioner(AppeaIs) whereby the Commissioner(Appeals) has rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the appellants are 100% EOU and are engaged in processing  / ma....

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....erred an appeal before the CESTAT which was disposed of vide common Final Order No.21752-21757/2014 dt. 22/09/2014 holding that the refund claim has been rejected on procedural grounds and remanded the case to the Original Authority with direction to decide the case afresh considering all relevant aspects. Thereafter the Assistant Commissioner vide Order-in-Original dt. 27/08/2015 held that as per....

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....en from the ER2 returns filed by them. Learned counsel further submitted that the appellant assailed the order of Assistant Commissioner insofar as rejection of refund claim mainly on the ground that actual production of goods had been clearly recorded in the stock ledger which was verified and attested by the jurisdictional Superintendent and hence liable to be deemed as authentic and during the ....

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....ish before the authorities below if the matter is remanded to the original authority who can verify the factum of production on the basis of various documents such as production ledger and shipping bills etc. 5. On the other hand, the learned AR reiterated the findings of the impugned order. 6. After considering the submissions of both sides and perusal of material on record, I find that the....