https://www.taxtmi.com/caselaws?id=325007 Refund claim under Notification No. 102/2007-Cus. was remanded for fresh adjudication because the explanation for simultaneous manual and computerised invoices for the same transaction had not been accepted at final determination. The Revenue was directed to enquire into why two invoices were issued, to confront the enquiry result to the appellant, and to verify whether the consignment agent had sold the goods through the relevant invoices. If the notification conditions were otherwise satisfied, refund could not be denied on that basis. The limitation objection was left to be examined after the enquiry, with reasonable opportunity of hearing to be granted. en-us Tue, 08 Dec 2015 00:00:00 +0530 Tue, 08 Mar 2016 11:00:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325007 Refund claim under Notification No. 102/2007-Cus. was remanded for fresh adjudication because the explanation for simultaneous manual and computerised invoices for the same transaction had not been accepted at final determination. The Revenue was directed to enquire into why two invoices were issued, to confront the enquiry result to the appellant, and to verify whether the consignment agent had sold the goods through the relevant invoices. If the notification conditions were otherwise satisfied, refund could not be denied on that basis. The limitation objection was left to be examined after the enquiry, with reasonable opportunity of hearing to be granted. Case-Laws Customs Tue, 08 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325007