https://www.taxtmi.com/caselaws?id=260903 Refund claims should not be rejected outright merely because original bills, challans and supporting records were not immediately produced; verification must be carried out on the available material. Where the claimant files certified copies and offers access to voluminous records, the authority should examine sample documents, seek CA certification, and, if needed, conduct further verification at the claimant's office after giving a hearing. The Tribunal set aside the outright rejection and remanded the matter to the adjudicating authority for verification and fresh consideration. en-us Fri, 29 May 2015 00:00:00 +0530 Fri, 26 Jun 2015 17:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260903 Refund claims should not be rejected outright merely because original bills, challans and supporting records were not immediately produced; verification must be carried out on the available material. Where the claimant files certified copies and offers access to voluminous records, the authority should examine sample documents, seek CA certification, and, if needed, conduct further verification at the claimant's office after giving a hearing. The Tribunal set aside the outright rejection and remanded the matter to the adjudicating authority for verification and fresh consideration. Case-Laws Service Tax Fri, 29 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260903