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2018 (7) TMI 1063 - CESTAT ALLAHABADRefund of service tax paid - no documents produced to establish the claim - appellant contended that Lower Authorities did not give them opportunity to establish their case - Held that:- The applications were without any documents to establish that the amount claimed by appellant for refund was actually credited to exchequer - Central Board of Excise and Customs has issued supplementary instructions under Chapter IX of supplementary instructions in Para 2.4 issued instruction in respect of Refund which says that The claim shall be taken as filed only when all relevant documents are available. The Original and Appellate Authority are bound by the said instructions which also includes that the refund claims received without supporting documents should be rejected - appeal dismissed - decided against appellant.
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