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2011 (9) TMI 124 - AT - CustomsRefund of SAD - claim of refund rejected by the Assistant Commissioner on the ground that the appellant had not submitted the relevant documents in spite of query memo dated 22.7.2008 - Held that:- the documents were submitted before the Commissioner (Appeals) who did not entertain the documents as under Rule 5 of the Customs (Appeals) Rules, no fresh documents could be entertained by him at the appellate stage, particularly when the Commissioner (Appeals) has no power to remand the matter to the original authority. - this is a fit case for remand to the original authority to examine the claim afresh after going through all the documents submitted by the appellant originally with the Assistant Commissioner as well as at the appellate stage with the Commissioner (Appeals) and after affording an opportunity to the appellant of being heard.
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