2021 (12) TMI 2

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....Tax<br>HON'BLE MR. P. DINESHA, MEMBER (JUDICIAL) Mr. Savith V. Gopal, Chartered Accountant for the Appellant Mrs. C.V. Savitha, Authorized Representative for the Respondent ORDER : The short point for my consideration is, whether the Revenue is right in excluding the export invoices worth Rs. 24,72,12,897/- from the turnover thereby rejecting the refund claim to the extent of Rs. 11,85....

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....ued necessary certificates evidencing the foreign inward remittances, which are filed before this forum. He would therefore request for remanding the matter back to the file of the Adjudicating Authority for verification of the same. 5. Per contra, Learned Departmental Representative would also submit that the rejection was made for want of necessary documents / certificates evidencing the fore....