2019 (9) TMI 419

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.... PETITIONER : ADVS. SRI. HARISANKAR V. MENON AND SMT. MEERA V. MENON For The RESPONDENT : SRI. V. K. SHAMSUDEEN, SR. GOVT. PLEADER ORDER C. K. Abdul Rehim, J. Heard; counsel for the appellant and learned Government Pleader appearing for the respondent. 2. The issue pertains to rejection of the claim for refund of input tax credit applied for by the revision petitioner. The input tax....

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....pies of the invoices or consignor copy of the lorry receipt having seal of the customs authorities. It was found that, the seal of border check post were also not seen in the consignor copy produced. Therefore, having found that the actual export was not sufficiently proved, the refund claimed was rejected. 3. The revision petitioner filed appeal before the Deputy Commissioner (Appeals). But th....

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....stoms Certificate, Birguni Customs Office, Govt. of Nepal. But the Tribunal found that the signature of the customs authorities is not seen in the copy of the 'Bill of Export'. Moreover it was found that, the original of the above 'Bill of Export' with the seal and signature of the Indian Customs Authorities are not produced by the assessee before the Tribunal. So also it was obser....

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....e served if the revision petitioner is given liberty to produce the original documents before the Tribunal. For the said purpose we are inclined to remand the matter for a fresh consideration and disposal by the Tribunal. 6. Hence, the above revision petition is hereby allowed. The impugned order passed by the Kerala Value Added Tax Appellate Tribunal Additional Bench, Ernakulam in TA(VAT) No.3....