2018 (5) TMI 1221 – CESTAT MUMBAI – TMI – Refund claim – rejection on the ground that the claim amount is not debited from the CENVAT Credit and one of the refund claim is filed beyond the period of one year – Held that: – matter needs reconsideration by adjudicating authority as it is the claim of the appellant that they had debited the CENVAT Credit subsequently – the matter is remanded back to the adjudicating authority to reconsider the issue after following principles of natural justice – appeal allowed by way of remand. – Appeal No. ST/85617, 85618, 85620, 85621/18 – A/86158-86161/2018 – Dated:- 19-3-2018 – Mr. M. V. Ravindran, Member (Judicial) Shri Prashant Kandagal, Office Boy for appellant Shri V.R. Reddy, Asst. Commr (AR) for re
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both the issues are settled by the decisions of the Tribunal which were produced before first appellate authority and first appellate authority has not recorded any finding on the same. In order to meet the end of justice, in my view matter needs reconsideration by adjudicating authority as it is the claim of the appellant that they had debited the CENVAT Credit subsequently. Without expressing any opinion on the merits of the case, leaving all the issues open, impugned order is set aside and the matter is remanded back to the adjudicating authority to reconsider the issue after following principles of natural justice. Appellants are at liberty to produce any documents on which they wish to rely upon before the adjudicating authority. 6. Al
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