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2017 (5) TMI 1083 - CESTAT, AHMEDABADRefund claim - the refund claim was returned on 16.9.2009 by the Asst. commissioner as it was not filed in the prescribed proforma and pointing out other deficiencies. The appellant removed the deficiencies and filed revised claim on 22.4.2009 - time limitation - Held that: - in the Annexure attached to the prescribed proforma the details of invoices, shipping bills, value, Service Tax paid etc. alongwith classification of service on which refund was claimed has been mentioned - appeal remanded to the Adjudicating authority for the purpose of verification of the documents on record and that would be produced by the appellant at the time of de novo proceeding to establish the claim - appeal allowed by way of remand.
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