https://www.taxtmi.com/caselaws?id=758797 The Appellate Tribunal CESTAT CHENNAI set aside the Commissioner of Central Excise, Trichy's order denying a refund due to missing original documents. The Tribunal remanded the case to the Original Authority, instructing them to review the original challans and, if validated, promptly sanction the refund. The Tribunal emphasized the necessity of fair procedures, allowing the appellant to present submissions and evidence, and directed that any discrepancies be resolved in a speaking order within 90 days. en-us Wed, 18 Sep 2024 00:00:00 +0530 Thu, 19 Sep 2024 08:00:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758797 The Appellate Tribunal CESTAT CHENNAI set aside the Commissioner of Central Excise, Trichy's order denying a refund due to missing original documents. The Tribunal remanded the case to the Original Authority, instructing them to review the original challans and, if validated, promptly sanction the refund. The Tribunal emphasized the necessity of fair procedures, allowing the appellant to present submissions and evidence, and directed that any discrepancies be resolved in a speaking order within 90 days. Case-Laws Customs Wed, 18 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758797