2021 (1) TMI 820

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....E ILESH J. VORA MR PRAKASH SHAH, SR.ADVOCATE WITH MR DHAVAL SHAH FOR THE APPELLANT MR DHAVAL D VYAS FOR THE OPPONENT JUDGMENT (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) This Tax Appeal under Section 130 of the Customs Act, 1962 (for short, 'the Act 1962') is at the instance of a Public Limited Company engaged in the manufacturing of 'Tyres' falling within Chapter 4....

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.... when indisputably the refund of Rubber Cess claimed by the Appellant was not paid in pursuance of any assessment order and no factual aspect was required to be reexamined by the adjudicating authority? (c) Whether in the facts of the case and in law, the Appellant is entitled to refund of Rubber Cess ? Both the Tax Appeals are ordered to be admitted on the above referred questions of ....

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....pellate Authority has held that since the assessment order has not been challenged the refund claim is not maintainable. He has relied upon the Apex Court judgment in case of Flock (India) P. Ltd and Priya Blue Industries (supra). Further he has also held that no documentary evidence has been provided. However we find that the contentions raised by the Appellant in their appeal before us and the j....

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....econsidering the case afresh. The Appellant are at liberty to appear and file their submissions which they may consider necessary in support of their contentions. Both the appeals are remanded for de-novo consideration in above terms and are disposed accordingly." We are of the view that the appellate tribunal, on its own, should have looked into the matter on its own merits. For the purpose of....