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2014 (5) TMI 837 - BOMBAY HIGH COURTDenial of exemption or remission in disregard of s. 36 (3) (a) - Failure to produce evidences - Violation of principle of natural justice - whether the items mentioned in the proforma invoices were already covered by the said invoice Nos.001 and 002 - Held that:- The appellant's explanation for proforma invoice Nos.1 to 114 require consideration in the light of the evidence already on record. The order of the Tribunal notes that an opportunity had also been given by the Tribunal to reconcile the statement, but that the appellant had not availed the same. - If they were, the appellant would not be liable under the proforma invoice Nos.1 to 114 - The appellant has admittedly paid the entire tax along with penalty and interest. The revenue is therefore, entirely protected. In the facts and circumstances of this case, the appellant ought to be afforded an opportunity of establishing its case for a refund - Order set aside - Matter remanded back - Decided in favour of assessee.
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