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Issues: Whether the refund claim under Notification No. 102/2007-Cus dated 14.9.2007 was liable to be re-examined by the adjudicating authority for verification of the documents produced by the importer.
Analysis: The refund claim had been rejected on the ground that supporting documents were not filed, while the appellate authority held that the documents had been submitted. The Tribunal found that the documents placed before the Commissioner (Appeals) were not properly examined by the adjudicating authority. As the factual verification of the documents was necessary, the matter required fresh adjudication by the original authority, with a proper opportunity of hearing to the respondent.
Conclusion: The issue was answered in favour of revenue to the extent that the impugned order was set aside and the matter was remanded for de novo verification of the documents.
Final Conclusion: The Revenue's appeal succeeded by way of remand, and the refund dispute was sent back for fresh consideration on the documentary requirements.
Ratio Decidendi: Where the supporting documents relevant to a refund claim have not been properly examined, the appellate forum may set aside the order and remand the matter for de novo verification by the adjudicating authority.
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