2013 (2) TMI 383

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..... peals are in respect of the very same assessee and raise the same issue, hence are being disposed of by a common order.   2. Very brief facts that arise for consideration are the appellant herein had filed refund claims of various amounts under Notification No.17/2009-ST in respect of exports made by them. Few refund claims were hit by limitation. Other claims were processed by the lower aut .....

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..... hey will be able to produce the bill, challan or invoices in original with the authorities for which the refund claim has been rejected. 4. It is his submission that the matter may be remanded to the adjudicating authority to reconsider the issue afresh. 5. Ld. Commissioner (A.R.) fairly submits that these are rectifiable errors and the appellants may be given a chance. 6. On careful considerat .....

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..... s made by the appellant. In view of this, in order to enable the appellant to produce the original documents to the lower authorities, I set aside the impugned orders and remanded the matter back to the original adjudicating authority to reconsider the issue afresh, in respect of the point in appeal before me i.e. rejection of refund claim for non production of original bill, challan or invoices s .....

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