2012 (6) TMI 196

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..... 't considered the evidences on record and didn't called for more evidences from the appellant before disposing the refund claim - thus the errors are correctly pointed out by the first appellate authority and the case is remanded back to be decided afresh following the principles of natural justice. - E/62 to 66 of 2011 - - - Dated:- 25-5-2012 - Mr. M.V. Ravindaran, J. For Appellant : Shr .....

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..... rned SDR are correct. At the same time, I find that the issue involved in this case is regarding refund of amounts claimed by the assessee. The adjudicating authority should have considered the evidences on record or should have called for more evidences from the appellant before disposing the refund claim either way. The errors are correctly pointed out by the first appellate authority. In my min .....

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