KADAMBA TRANSPORT CORPORATION LTD. Vs. COMMR. OF C. EX., GOA
LAWS(BOM)-2017-8-325
HIGH COURT OF BOMBAY
Decided on August 28,2017

KADAMBA TRANSPORT CORPORATION LTD. Appellant
VERSUS
Commr. Of C. Ex., Goa Respondents

JUDGEMENT

ABHAY S.OKA,J. - (1.) Heard the learned Counsel appearing for the Appellant and the learned Counsel appearing for the Respondent. Following question of law arises for consideration of this Court : "Whether after passing an order of remand to the Adjudicating Authority for deciding afresh the refund claim of the Appellant, CESTAT could have concluded the issue of entitlement of interest on the refund claim?"
(2.) We have forthwith taken up the Appeal for final disposal considering the very narrow controversy involved in the Appeal.
(3.) Refund claim submitted by the present Appellant was rejected. Being aggrieved by the order of rejection of the refund claim passed by the Adjudicating Authority, the Appellant preferred an Appeal before the Commissioner (Appeals). By the Order-in-Appeal dated 30 July, 2013, the learned Commissioner (Appeals) by setting aside the order of the Adjudicating Authority, remanded the claim for refund for fresh consideration. The Commissioner directed the Appellant to make available ticket books for verification of the Department. In the said order, the Commissioner observed that the Lower Authority was required to keep in mind the fact that the Appellant is a Government of Goa Undertaking and if additional documentary evidence was needed, the same ought to have been requisitioned instead of summarily rejecting the refund claim.;


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