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2010 (5) TMI 209 - CESTAT, MUMBAINotification No. 41/2007-ST dated 6.10.2007- The appellant filed a refund claim of Rs.2,72,727/- claiming the benefit of exemption Notification No. 41/2007-ST dated 6.10.2007. The Asst. Commissioner rejected the refund claim. the Commissioner (Appeals) also rejected their refund claim. Held that- the refund claim was rejected for non-production of the evidence asked by the Commissioner (Appeals) during the course of personal hearing. In that circumstance it would be appropriate in the interest of justice to remand back the matter to the original adjudicating authority to verify the documents again.
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