2013 (2) TMI 383

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....M.V. Ravindran;   These three appeals are in respect of the very same assessee and raise the same issue, hence are being disposed of by a common order.   2. Very brief facts that arise for consideration are the appellant herein had filed refund claims of various amounts under Notification No.17/2009-ST in respect of exports made by them. Few refund claims were hit by limitation. Ot....

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....om the Kalol factory. He would submit that they will be able to produce the bill, challan or invoices in original with the authorities for which the refund claim has been rejected. 4. It is his submission that the matter may be remanded to the adjudicating authority to reconsider the issue afresh. 5. Ld. Commissioner (A.R.) fairly submits that these are rectifiable errors and the appellants ....