2022 (8) TMI 638

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....angadham, Authorized Representative. ORDER PER: P.V. SUBBA RAO. This Appeal has been filed by M/s IBC Limited, Appellant assailing Order-in-Appeal dated 18.02.2019 passed by the Commissioner of Central Tax & Customs, Guntur Appeals whereby he upheld the order of the Original Authority dated 19.03.2018 and rejected the Appellant's appeal. 2. Learned counsel for the appellant submits that it ha....

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....bills. I find that the assessee failed to correlate the documents with each other to substantiate their claim and not submitted the proper documents. Therefore, I agree with the decision of adjudicating authority with regard to denial of impugned refund claim of Rs.19,82,230/-. In this regard, I rely on the case law in the case of M/s ITC Ltd Vs CCE, Salem [2011 (22) STR 92 (Tri-Chennai)] wherein ....

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....oner, the claim of refunds, the matter may be remanded to the Original Authority so that they can reconcile the papers and explain to the Original Authority their eligibility for the refund. 5. Learned Authorized Representative for the Department supports the impugned order and asserts that if the papers were not satisfactory in the first place, no useful purpose will be served by remanding the m....