2023 (3) TMI 235

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....SIVADAD C & CO CA , Advocate for the Appellant Shri K.A. Jathin, Deputy Commissioner, Authorised Representative for the Respondent ORDER Per : DR. D. M. MISRA Heard both sides. 2. This appeal is directed against Order-in-Appeal No. CAL-EXCUS-000-APP-215-2020 dated 27/07/2020 passed by Commissioner of Central Tax (Appeals), Cochin. 3. Briefly, the facts of the case are that the ap....

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....e refund claim. Aggrieved by the said order, they filed appeal before the learned Commissioner (Appeals), who in turn, upheld the rejection of the refund claim as the appellant also failed to produce the relevant documents before the learned Commissioner (Appeals). 4. Learned Chartered Accountant for the appellant submits that the relevant invoices and other supporting documents have now been r....

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....before the adjudicating authority did not tally with the certificate issued by M/s. Kinfra. He submits that the case law cited by the Appellant is not applicable to the present case as the circumstances in the said case was different and accordingly, distinguishable. He submits that the present case may be remanded to the adjudicating authority to verify the documents. 6. I have carefully consi....

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....djudicating authority and the appellant authority, by which now they can establish that the refund amount is correctly claimed by them and admissible. Learned Authorised Representative for the Revenue vehemently argues for verification of the documents. 7. In these circumstances, to meet the ends of justice, it is prudent to remand the matter to the adjudicating authority only for the limited p....