2021 (7) TMI 899

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....aram, Advocate, for the appellant Shri M. Jagan Babu, Authorised Representative, for the respondent ORDER The issue involved in all these three appeals being the same, they are heard together and are disposed of by this common order. 2. Brief facts are that the appellants filed three refund claims under Rule 5 of Cenvat Credit Rules, 2004 in terms of Notification No.27/2012-CE(NT), dat....

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....ddressed to unregistered premises, the same cannot be considered; (b) Certain FIRCs were not produced and, therefore, not considered as Export Turnover; (c) Some invoices were rejected as it is addressed to unregistered premises, and, therefore, the same was considered as ineligible; (d) The appellant did not have any CENVAT balance left at the time of filing the refund ....

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....lly. As there was no personal hearing they could not explain the details with regard to the debit made therein as required under clause 2(h) of the said notification. The adjudicating authority has rejected the refund on the ground that the FIRCs were addressed to unregistered premises. It is pointed out by him that the Commissioner (Appeals) in the appellant's own case for a different period had ....