Custom, Excise & Service Tax Tribunal
M/S. Richa & Company vs Commissioner Of Central Excise & St., ... on 5 April, 2017
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL SCO 147-148, SECTOR 17-C, CHANDIGARH 160 017 COURT NO. I Appeal No. ST/810,812/2011 [Arising out of Order-in-Appeal No. OIA-98-99-BK-GGN-2011 dated 24.03.2011 and OIA-87-BK-GGN-2011 dated 09.03.2011 passed by the Commissioner (Appeals) Central Excise, Gurgaon] Date of Hearing/Decision : 05.04.2017 For approval and signature: Honble Mr. Ashok Jindal, Member (Judicial) M/s. Richa & Company : Appellant M/s. Gaurav Inernational vs. Commissioner of Central Excise & ST., Gurgaon : Respondent
Appearance:
Shri R.S. Sharma, Advocate for the Appellant(s) Shri R.K. Sharma, A.R. for the Respondent(s) CORAM:
Honble Mr. Ashok Jindal, Member (Judicial) Final Order No. 60575-60576 / 2017 Per : Ashok Jindal The appellants are in appeal against the impugned orders wherein the refund claim has been rejected by the Adjudicating Authority which was filed under Notification No. 17/2009-ST dated 09.07.2009.
2. The ld. Counsel for the appellant submits that the appellants filed refund claim under Notification No. 17/2009-ST dated 09.07.2009, whereas the refund claim has been examined by the Adjudicating Authority relying on the Notification No. 41/2007-ST dated 06.10.2007, therefore, the impugned orders are to be set aside.
3. Heard the parties.
4. Considering the fact that the appellant has filed refund claim under Notification No. 17/2009-ST dated 09.07.2009 and the refund claims have been examined relying on some other Notification, which is not in spirit of law, therefore, the impugned orders deserves no merits, hence set aside. But in the interest of justice, the matter is remanded back to the Adjudicating Authority to examine the issue under Notification No. 17/2009-ST dated 09.07.2009.
The appeals are disposed of by way of remand.
(Order dictated and pronounced in the court) Ashok Jindal Member (Judicial) KL 1 Appeal Nos. ST/810,812/2011-SMC