2023 (3) TMI 877

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....i Banga, Senior Panel Counsel for R-1/UOI. Ms Anushree Narain, Standing Counsel along with Mr Mayank Srivastava, Advocate for R-2 to 4. ORDER 1. The petitioner has filed the present petition, inter alia, impugning a common Order-in-Appeal dated 05.01.2021, whereby the appeals (nine in number) filed against an Order-in-Original rejecting its applications for refund were rejected. 2. The applic....

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....ly turnover of inverted rated supplies and adjusted total turnover, the petitioner may be required to provide duly selfattested copies of supply invoices to arrive at the figure of total such supplies made on monthly basis. The total turnover reflecting in such supplies should match with the turnover of outward supplies shown in the quarterly returns. In such case, monthly refund application could....