2014 (12) TMI 710

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..... .7.2009 - Held that:- Issue for proper reconciliation could be looked into by the adjudicating authority for proper appreciation. Onus is on the appellant to produce necessary documents before the adjudicating authority alongwith invoices indicating import & export code number so that activities of export could be correlated with the documents and notifications which is mandatory requirement. - ma .....

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..... adjudicating authority has also accepted the documents presented by them and disallowed the refund claim. 3. Short point for determination in this appeal is whether the documents/invoices which were produced by the appellants before the Commissioner (Appeals) as well as adjudicating authority have proper import and export code number in terms of Notification No.17/2009-ST dated 7.7.2009. 4. .....

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..... ural justice. It is felt that the CA made a valid point if they are given an opportunity, they will be able to reconcile all the invoices bearing import export code and payment of courier charges. 5. Ld.DR also agreed with the proposal of remand to the adjudicating authority. He requested that these documents must be related to the Notification No.17/2009-ST dated 7.7.2009 6. Heard both si .....

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