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2013 (2) TMI 79 - CESTAT AHMEDABADRefund claim rejected - non justification by the documentary evidences and lack of matching figures - Held that:- Appellant has been able to justify the refund claim filed by them which was incorrectly paid or paid twice over as the certificates of chartered accountant, which has not been appreciated by the lower authorities. At the same time, as in the appeal memoranda before the first appellate authority, the appellants have taken other grounds which are not considered and there are no findings in the impugned order, it is not addressing the points raised by the appellants in appeal memoranda and also the factual matrix as regards the evidences that has been produced but has not been appreciated. Thus without expressing any opinion on the merits of the case set aside the impugned order and allow the appeal of assessee by way of remand to the first appellate authority.
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