CESTAT Mumbai orders Pre-deposit refund verification, remanded case for fresh proceedings

Shiva Steel Industries (Nagpur) Ltd. Vs Commissioner of Central Excise & GST (CESTAT Mumbai) The impugned order is modified to the extent of allowing the appeal filed by the appellant in respect of refund of Rs.24 lakhs to be subjected to a process of verification in the de novo proceedings by the original authority. Hence, for the limited extent of verification of the documents submitted in support of the claim for having made the pre-deposit by the appellant and to decide the issue of refund of pre-deposit of Rs.24 lakhs, I deem it necessary to remand the case back to the original author...