2013 (2) TMI 79

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... has not been appreciated by the lower authorities. At the same time, as in the appeal memoranda before the first appellate authority, the appellants have taken other grounds which are not considered and there are no findings in the impugned order, it is not addressing the points raised by the appellants in appeal memoranda and also the factual matrix as regards the evidences that has been prod .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t was not able to justify the refund by the documentary evidences and lack of matching figures. 3 On perusal of the records, I find that the appellant has been able to justify the refund claim filed by them which was incorrectly paid or paid twice over. I also find that the certificates of chartered accountant, which has not been appreciated by the lower authorities. At the same time, I find t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X