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2016 (12) TMI 1337 - CESTAT BANGALORERefund claim - Rule 5 of CCR read with N/N. 5/2006-CE dated 14.3.2006 - the impugned order has been passed on the ground that the appellant failed to furnish the documents proving their claim of refund. Whereas on the other hand, the appellant has submitted that they have filed all the documents along with refund claim application but the same has not been considered by both the authorities and the refund has been rejected on flimsy grounds - Held that: - the case needs to be remanded back to the original authority with a direction to consider the documents filed by the appellant in support of their claim as per the N/N. 5/2006 dated 14.3.2006 - appeal allowed by way of remand.
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