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2013 (2) TMI 510 - CESTAT KOLKATARefund claim rejected - for the period from July to December, 2009 on the ground that the Appellant failed to produce requisite documents for verification - Held that:- Appellant are in possession of the said documents, as the same are produced before this Tribunal and verified by the ld. A.R. Therefore, these claims need to be remanded to the lower Adjudicating Authority for verification of these documents which were held to be not produced before the Commissioner (Appeals). Refund claim for the period from April to June, 2009 rejected on the ground of time-bar as the refund claim was filed after a period of six months, as prescribed under Notification No.41/2007 dated 06.07.2007 - Held that:- There is some force in the argument of the assessee that the Notification No.17/2009-ST dated 07.07.2009 was in force at the time of filing of the refund claim. Therefore the refund claim for the period from April to June, 2009 is also remanded to the lower adjudicating authority to examine the same afresh, in the light of the judgment of this Tribunal in the case of East India Minerals Ltd. (cited supra). Also, while deciding the refund claims, the adjudicating authority should keep in mind the decisions of this Tribunal in Trident s case and Durhan Spintex & Holding s case (2012 (8) TMI 22 - CESTAT, KOLKATA) - appeal in favour of assessee by way of remand.
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