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2019 (9) TMI 419 - HC - VAT and Sales TaxRefund of input tax credit - export of goods to Nepal - refund was rejected on the ground that the actual export was not sufficiently proved, there is no shipping bill or bill of lading to support the export - The Learned counsel for the revision petitioner, submitted that, he is in possession of the entire documents in original. According to him, at the time of argument the Tribunal had never expressed that the copies produced therein were insufficient. HELD THAT:- The counsel made an attempt to produce the originals of the documents across the Bar. But, we are of the opinion that a perusal of such records while exercising the revisional jurisdiction by this court and taking a decision on the basis of such records may not be proper. The interest of justice could be served if the revision petitioner is given liberty to produce the original documents before the Tribunal. For the said purpose, we are inclined to remand the matter for a fresh consideration and disposal by the Tribunal. The appeal is remanded to the Tribunal for fresh consideration and disposal - Appeal allowed by way of remand.
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