Case Law Details
Rajashree Polyfil Vs C.C. E. & S.T. (CESTAT Ahmedabad)
Short issue involved in the present case for determination is as to whether the appellant could suo motu take the credit reversed during the litigation. However we noticed that impugned order under challenge in this matter was passed on 18.10.2012 whereas as per the submission of the appellant that disputed amount of Rs. 65,98,211 was already refunded by the Assistant Commissioner, Central GST, Division –X, Vadodara-II, vide Order-In-Original No. 15/Dn-X/NNB/REFUND/19-20 dtd. 11.11.2019. The reversal of entry No. 1109 dtd. 25.03.2011 for filing appeal before the CESTAT in Appeal No. E/595 /2011 against the OIA No. BC/10/SURAT-II/2011 dtd. 08.03.2011 and Reversal of Entry No. 1109 dtd. 25.03.2011 disputed in the present appeal No. E/10141/2013 are same.
9. Under these circumstances, we consider it proper that the matter is remanded to the adjudicating authority to consider these aspects and to decide the matter a fresh after verifying the records /details of the appellant as claimed by them before this tribunal. We make it clear that we have not expressed any opinion as regards the merit or otherwise, hence we keep all the issues open. Further, we also direct the adjudicating authority to give appellant opportunity to present their case before taking a final decision.
FULL TEXT OF THE CESTAT AHMEDABAD ORDER
This is an appeal filed against Order-In-Original No. 70/Commr./Surat-II/2012 dtd. 18.10.2012 passed by the Commissioner, Customs & Central Excise, Surat –II.
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