2021 (8) TMI 1223

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....nt Commissioner, Authorised Representative for the Respondent ORDER This Appeal has been filed against the order dated 11.07.2017 passed by the Commissioner (Appeals), Central Excise and Customs, Nagpur in Order-in-Appeal No. NGP/EXCUS/000/APPL/181/17-18. 2. The Appellants, a unit in SEZ, engaged in manufacturing of floor beams and its components used in aeroplanes. They filed refund clai....

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....e Revenue and perused the case records including the case laws and synopsis filed on behalf of the appellants. Learned Authorised Representative submits that in case of refund, the basic requirement is that the payment has been made; that their conduct is suspicious and that even after 7-8 years the Appellants have not provided the documents. According to learned counsel since the bank statement w....

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....tion by the learned commissioner (Appeal) at the time of passing of the impugned order dated 11.7.2017 and the refund claim was rejected on the ground that the supporting documents/requisite documentary evidence were not produced by the appellants. 4. Appellant submits that they have made the payment to all the vendors and therefore all the conditions for claim of refund have been fulfilled by ....