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2014 (12) TMI 710 - CESTAT NEW DELHIDenial of refund claim - Whether the documents/invoices which were produced by the appellants before the Commissioner (Appeals) as well as adjudicating authority have proper import and export code number in terms of Notification No.17/2009-ST dated 7.7.2009 - Held that:- Issue for proper reconciliation could be looked into by the adjudicating authority for proper appreciation. Onus is on the appellant to produce necessary documents before the adjudicating authority alongwith invoices indicating import & export code number so that activities of export could be correlated with the documents and notifications which is mandatory requirement. - matter remanded back - Decided in favour of assessee.
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