2019 (5) TMI 1578

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....nt Ms. Tamana Alam, Authorised Representative for the Respondent ORDER AJAY SHARMA The present Appeal has been filed from the impugned Order dated 11.07.2018 passed by the Commissioner(Appeals), Central Excise and Central Goods and Service Tax, Jaipur in Order-in-Appeal No. 189(SM) CUS/JPR/2018. 2. The issue involved in this Appeal is whether the appellant is entitled for refund cla....

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....peal memo. The learned Authorised Representative for the revenue submitted that the appellant did not produce this decision before the Commissioner and therefore the Commissioner had no occasion to deal with the same at the time of passing the impugned Order. It has also been prayed that the matter may be remanded to the learned Commissioner to decide the Appeal afresh. 5. In view of the submis....