https://www.taxtmi.com/caselaws?id=788552 Where a refund appeal is rejected because the supporting record is illegible or otherwise inadequate, fairness requires the appellate authority to give the claimant a reasonable opportunity to cure the defect and place complete documents on record. The authority should then reconsider the appeal afresh on merits, rather than decide it on an incomplete or doubtful evidentiary basis. Applying that approach, the petitioner was allowed to produce a legible Bill of Lading and other necessary documents, and the appellate authority was directed to rehear and dispose of the refund appeal within the time specified. en-us Wed, 18 Mar 2026 00:00:00 +0530 Tue, 24 Mar 2026 08:12:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788552 Where a refund appeal is rejected because the supporting record is illegible or otherwise inadequate, fairness requires the appellate authority to give the claimant a reasonable opportunity to cure the defect and place complete documents on record. The authority should then reconsider the appeal afresh on merits, rather than decide it on an incomplete or doubtful evidentiary basis. Applying that approach, the petitioner was allowed to produce a legible Bill of Lading and other necessary documents, and the appellate authority was directed to rehear and dispose of the refund appeal within the time specified. Case-Laws GST Wed, 18 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788552