https://www.taxtmi.com/caselaws?id=279957 Refund claims under Notification No. 52/2011-ST cannot be sustained for want of original export documents or alleged lack of co-relation unless the adjudicating authority first considers the documentary evidence placed by the claimant. The Tribunal noted the appellant's assertion that relevant records, including ARE-1 and Shipping Bill details with container numbers, had been filed, but the lower authority had not examined them before rejecting the claim. The proper course was remand for fresh adjudication after considering the documents relied upon by the claimant. en-us Thu, 24 May 2018 00:00:00 +0530 Sat, 13 Apr 2019 05:44:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279957 Refund claims under Notification No. 52/2011-ST cannot be sustained for want of original export documents or alleged lack of co-relation unless the adjudicating authority first considers the documentary evidence placed by the claimant. The Tribunal noted the appellant's assertion that relevant records, including ARE-1 and Shipping Bill details with container numbers, had been filed, but the lower authority had not examined them before rejecting the claim. The proper course was remand for fresh adjudication after considering the documents relied upon by the claimant. Case-Laws Central Excise Thu, 24 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279957