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    <title>Refund Application should not be rejected merely on the ground that the required documents are not supplied</title>
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    <description>When a refund claim falls within the statutory limitation period, absence of authenticated or signed annexures or technical upload failures constitute curable defects; the adjudicating authority must afford the claimant an opportunity to cure defects, call for clarifications or supporting vouchers, and re examine the claim rather than reject it solely for non supply of authenticated documents.</description>
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      <description>When a refund claim falls within the statutory limitation period, absence of authenticated or signed annexures or technical upload failures constitute curable defects; the adjudicating authority must afford the claimant an opportunity to cure defects, call for clarifications or supporting vouchers, and re examine the claim rather than reject it solely for non supply of authenticated documents.</description>
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