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    <title>2022 (7) TMI 986 - CESTAT CHENNAI</title>
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    <description>Refund claims rejected solely for non-submission of supporting documents may be remanded for fresh consideration where the claimant seeks an opportunity to file the required papers. The tribunal found that the appellant was ready to furnish the Chartered Accountant&#039;s certificate and correlation certificate, and that fairness required a further hearing before final decision. The rejection was set aside and the matter was remanded for fresh adjudication, with an opportunity to produce documents and be heard.</description>
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      <description>Refund claims rejected solely for non-submission of supporting documents may be remanded for fresh consideration where the claimant seeks an opportunity to file the required papers. The tribunal found that the appellant was ready to furnish the Chartered Accountant&#039;s certificate and correlation certificate, and that fairness required a further hearing before final decision. The rejection was set aside and the matter was remanded for fresh adjudication, with an opportunity to produce documents and be heard.</description>
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