Adjudication Authority failed to give the opportunity to submit Documents: CESTAT directs Re-adjudication [Read Order]

The Kolkata bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) directed the re-adjudication since the adjudication authority failed to allow submitting Documents.

M/s. Lexmark International (India) Pvt. Ltd, the appellant challenged the refund claims filed by them wherein they were granted a cash refund partly and the balance portion was rejected on various grounds like non-fulfilment of condition of Notification No.27/2012 dated 18/06/2012, eligibility of Cenvat Credit on the input and input services used, etc. The refund claims were filed in terms of Rule 5 of Cenvat Credit Rules, 2004.

It was alleged that they were not allowed to present their case and to submit the required documents before the Adjudicating Authority who decided to reject part of the refund claim. She prays that they may be allowed to go before the Adjudicating Authority and submit the requisite documents in support of their claim.

She also submitted that on their own, the Tribunal has remanded the matters to the Adjudicating Authority to carry out the necessary verification and grant the refund claim, if any.

A single member comprising Mr R Muralidhar, (Judicial) remitted the matter back to the Adjudicating Authority in all the Appeals. It was held that Adjudicating Authority will allow the Appellant to file all their documentary evidence in support of their claim and follow the principles of natural justice. Since the issue pertains to the year 2018, the Adjudicating Authority is directed to complete the proceedings within 4 months from the date of receipt of this order.

To Read the full text of the Order CLICK HERE

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