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    <title>2018 (4) TMI 158 - CESTAT BANGALORE</title>
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    <description>The appeal was allowed, setting aside the previous decision that rejected a refund claim of Rs. 5,51,370/- due to non-production of original invoices and Chartered Accountant certificate. The appellant&#039;s submission of a consolidated statement of invoices, along with the Chartered Accountant&#039;s certification, was deemed sufficient as per Tribunal decisions. The Department&#039;s insistence on original invoices with signatures was found to be legally unsustainable, leading to the appeal&#039;s success.</description>
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      <link>https://www.taxtmi.com/caselaws?id=358047</link>
      <description>The appeal was allowed, setting aside the previous decision that rejected a refund claim of Rs. 5,51,370/- due to non-production of original invoices and Chartered Accountant certificate. The appellant&#039;s submission of a consolidated statement of invoices, along with the Chartered Accountant&#039;s certification, was deemed sufficient as per Tribunal decisions. The Department&#039;s insistence on original invoices with signatures was found to be legally unsustainable, leading to the appeal&#039;s success.</description>
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