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TMI Blog2014 (12) TMI 710X X X X Extracts X X X X X X X X Extracts X X X X ..... GH: Shri Tarun Rohtagi, CA appeared on behalf of the appellant against Order-in-Appeal No. 55/ST/APPL/DLH-IV/2013 dt.12.8.13 passed by the Commissioner(Appeals), Delhi-IV, Faridabad where refund claim amounting to Rs. 72,705/- was rejected on the ground that they have not been able to correlate the invoices with export and certain invoices did not bear import and export code number. 2. Learned C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IEC Code 0594015235 has also indicated. Similarly, he also pointed out that at page 9 of the paper book where invoice No.1705 dt.17.4.2010 wherein the import and exporter code number IEC 05940 has been indicated. However, all the invoices are not available on record. However, courier charges bills and receipt are available on record. It is voluminous job. It can be done at the stage of adjud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty alongwith invoices indicating import & export code number so that activities of export could be correlated with the documents and notifications which is mandatory requirement. 7. In view of above, the matter is remanded to the adjudicating authority. It is ordered that remand adjudication should be completed within three months. Both sides should be given due opportunity to present their cases ..... X X X X Extracts X X X X X X X X Extracts X X X X
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