JUDGMENT
J.H. Joglekar, Member (T)
1. On hearing both sides, the appeal was admitted and was taken up for final disposal.
2. The appellants are job workers who do not discharge the burden of duty on the final products. They, however, took credit of duty paid on the inputs used in the job work. They debited duty of Rs. 18,235/- on 28-12-98. At a later date i.e. on 23-6-99, they filed a claim for refund. The Dy. Commissioner citing Board’s order held that the refund was not admissible. Against this order, the appellants filed an appeal. In their memorandum to the Commissioner (Appeals), they raised a number of legal issues. The Commissioner, however, did not go into any of the aspects but dismissed their appeal holding that the appellants had paid the amount and that the later grievance was not permissible. Hence the appeal.
3. Since the refund claim was filed within time, the question of grievance or protest by the assessee, does not enter into deliberation. What was required of the ld. Commissioner (Appeals) was to deal with the points of law urged by the appellants before him. This he did not do but disposed of the appeal on an irrelevant ground. The order does not sustain and is set aside. The proceedings are remanded back to the jurisdictional Commissioner (Appeals) with the direction that he shall discuss the various prepositions of law after permitting the appellants to appear before him, and pass appropriate orders.