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2017 (9) TMI 1245 - AT - Central ExciseRefund claim - Rule 5 of CCR, 2004 - time limitation u/s 11B of the CEA, 1944 - case of Revenue is that refunds were rejected as the appellants have failed to furnish the documents in support of their claims - Held that: - appeals are required to be remanded back to the original authority for verification of the documents which may be produced by the appellants in support of their claim for refund - It is expected from the appellant to render proper assistance to the original authority for verification of the documents as the documents are voluminous in nature - appeal allowed by way of remand.
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