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2022 (8) TMI 638 - AT - Central ExciseRejection of refund claim - refund rejected on the ground that proper documents were not submitted - HELD THAT:- It has categorically been recorded by the Original Authority as well as the Commissioner (Appeals) that the only reason for rejection of refund is that proper documents were not submitted. It is deemed proper to remand the matter to the Original Authority to give the Appellant an opportunity to produce all relevant documents and also explain the apparent mismatches in the invoice details, etc. - appeal allowed by way of remand.
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