2012 (11) TMI 870

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..... y of the claim. Refund claim is rejected only for non-production of evidences before first appellate authority, without expressing any opinion on the merits of the case - impugned order is set aside and remand the matter back to first appellate authority to reconsider the appeal, after following the principles of natural justice and also considering the evidences that may be produced by ld. Counse .....

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..... on 04.04.2009, it seems that the appellant has produced all the evidences before the lower authorities. I am not able to ascertain today before me as the annexures are not there. It seems that the refund claim in its entirety was also not produced before the first appellate authority as the first appellate authority in his order at Para 5.5 has recorded a finding that the appellant needs to produ .....

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