THIS JUDGMENT DELIVERED BY:

CH. SHAHID IQBAL DHILLON, (JUDICIAL MEMBER):---This appeal filed by the registered person is against the Order-in-Appeal No. 18/2019 dated 16-01-2019 passed by the learned CIR(A), Faisalabad whereby he while maintaining the Order-in-Original No. 04/2018 dated 20-02-2018, dismissed the appeal.2. Briefly facts of the case as succinctly ascribed on record and also put forth during the course of hearing by the learned representatives are that audit of the appellant's refund for the tax period of October-2014 was conducted by audit officers of DRRA, Lahore. It was alleged that the appellant has shown consumption of 34,828 kgs, raw material i.e. yarn and fabric in exports but actual weight of goods exported were only 32,838 kgs as is evident from his commercial invoice and shipping bills meaning thereby, the appellant has shown excess consumption of 1,990 kgs and received excess refund of sales tax worth Rs. 190,926/-. Resultantly, a show-cause notice was issued by the learned DCIR asking th...