Refund Claim Rejected Due to Missing Documents; Authority of Commissioner (Appeal) to Remand Case Questioned Under Notification No.41/2007-ST.

Rejection of refund claim in terms of Notification No.41/2007-ST dated 6.10.2007 - appellants did not submit the requisite documents before the sanctioning authority for examination - power of the commissioner (appeal) to remand - AT .....

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