2012 (6) TMI 151

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..... Held that:- If the respondent satisfy the authority, there is no hurdle to grant refund, if permissible by law - Documentary evidences in support of satisfaction of the notification are to be filed before the adjudicating authority within 6 weeks of receipt of this order or reference to the documents already filed - since burden of proof lies on the respondent to show that conditions of notificati .....

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..... d appeal itself is disposed with the direction to the respondent that it shall fulfil the conditions of notification relied upon by it to get the refund. Documentary evidences in support of satisfaction of the notification are to be filed before the adjudicating authority within 6 weeks of receipt of this order, or reference to the documents already filed shall be submitted before that authority f .....

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