https://www.taxtmi.com/caselaws?id=254367 Refund eligibility under Notification No. 17/2009-ST turned on proper reconciliation of invoices with export documents and IEC particulars. Because the documentary correlation had not been fully examined and the appellant stated that supporting courier charges, invoice details, and IEC information could be verified, the matter was remanded for fresh adjudication. The adjudicating authority was directed to allow both sides a fair opportunity to place relevant records and to reconsider the claim on merits within the stipulated time. en-us Wed, 10 Sep 2014 00:00:00 +0530 Fri, 16 Oct 2015 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254367 Refund eligibility under Notification No. 17/2009-ST turned on proper reconciliation of invoices with export documents and IEC particulars. Because the documentary correlation had not been fully examined and the appellant stated that supporting courier charges, invoice details, and IEC information could be verified, the matter was remanded for fresh adjudication. The adjudicating authority was directed to allow both sides a fair opportunity to place relevant records and to reconsider the claim on merits within the stipulated time. Case-Laws Service Tax Wed, 10 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254367