https://www.taxtmi.com/caselaws?id=435108 Refund denial based on alleged procedural non-compliance and non-fulfilment of notification conditions was found unsupported where the assessee stated that all AR3A forms had been filed with the refund claim and repeated that assertion in subsequent correspondence. The record did not show proper consideration of that factual claim, leaving the basis for partial rejection unclear. The matter therefore required fresh examination of whether the AR3A forms had in fact been submitted, and the impugned order was set aside with remand to the adjudicating authority for reconsideration. en-us Tue, 07 Feb 2023 00:00:00 +0530 Mon, 13 Mar 2023 08:39:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435108 Refund denial based on alleged procedural non-compliance and non-fulfilment of notification conditions was found unsupported where the assessee stated that all AR3A forms had been filed with the refund claim and repeated that assertion in subsequent correspondence. The record did not show proper consideration of that factual claim, leaving the basis for partial rejection unclear. The matter therefore required fresh examination of whether the AR3A forms had in fact been submitted, and the impugned order was set aside with remand to the adjudicating authority for reconsideration. Case-Laws Central Excise Tue, 07 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435108