2019 (10) TMI 322

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....dam Chandra, Mr. Atish Ghosh And Mr. Saunik Ghosh For The Respondents/Customs & Central Excise And Sales Tax : Mr. Amitabrata Roy And Mr. Bhaskar Prosad Banerjee ORDER The appellant claims to be the manufacturer of Bulk Drugs used in the manufacture of the drugs or medicines described in (A) against serial no. 47 of Notification No. 4 of 2006-CE dated 1st March, 2006 issued by the Central....

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....the Assistant Commissioner, Central Excise, all dated 18th August, 2011 directing refund of Rs. 55 lacs and odd. Both the respondents and the revisional authority have directed the appellant to refund this amount to the respondents on the premise that the goods exported were exempted from central excise duty. The Central Excise duty was erroneously paid. This duty was paid out of a Cenvat input....

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.... not be allowed to produce any further evidence at this stage and that the orders of the revisional authority and of the learned single judge were rightly passed. We are of the view that the above issues should be decided threadbare by the revisional authority upon consideration of the entire evidence to be adduced by the parties. We give an opportunity to the appellant to adduce further eviden....