https://www.taxtmi.com/caselaws?id=212153 The Appellate Tribunal CESTAT, Mumbai, remanded a case concerning a refund claim due to lack of evidence. The tribunal emphasized the need for a financial statement to support the claim and directed the appellants to present evidence before the appellate authority. Despite the absence of the appellants during proceedings, the tribunal decided to give them an opportunity to provide evidence. The impugned order was set aside, and the matter was sent back for further proceedings, stressing the importance of allowing appellants to present necessary evidence for a fair consideration of their refund claim. en-us Thu, 21 Apr 2011 00:00:00 +0530 Fri, 30 Mar 2012 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212153 The Appellate Tribunal CESTAT, Mumbai, remanded a case concerning a refund claim due to lack of evidence. The tribunal emphasized the need for a financial statement to support the claim and directed the appellants to present evidence before the appellate authority. Despite the absence of the appellants during proceedings, the tribunal decided to give them an opportunity to provide evidence. The impugned order was set aside, and the matter was sent back for further proceedings, stressing the importance of allowing appellants to present necessary evidence for a fair consideration of their refund claim. Case-Laws Central Excise Thu, 21 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212153