2014 (12) TMI 710

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....H: Shri Tarun Rohtagi, CA appeared on behalf of the appellant against Order-in-Appeal No. 55/ST/APPL/DLH-IV/2013 dt.12.8.13 passed by the Commissioner(Appeals), Delhi-IV, Faridabad where refund claim amounting to Rs. 72,705/- was rejected on the ground that they have not been able to correlate the invoices with export and certain invoices did not bear import and export code number. 2. Learned CA....

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....EC Code 0594015235 has also indicated. Similarly, he also pointed out that at page 9 of the paper book where invoice No.1705 dt.17.4.2010 wherein the import and exporter code number IEC 05940 has been indicated. However, all the invoices are not available on record. However, courier charges bills and receipt are available on record.  It is voluminous job. It can be done at the stage of adjudi....