2014 (12) TMI 1001

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..... It has been observed by Commissioner (Appeals) in para 7 of the OIA dated 14-6-2012 that appellant was asked to submit certain documents within 3 days and till the decision taken by the first appellate authority such documents were not furnished. When such a casual approach is shown by the appellant then it is difficult to appreciate that substantial procedural requirements required under Notifica .....

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..... e their letter dated 22-7-2013 to decide the appeal based on the ground taken in the petition. 3. Heard ld. AR and perused the case record. Appellant has filed this appeal mainly on the ground that refund claim should not have been denied for non-availment of the procedural requirements and it was mentioned in the grounds of appeal that procedural requirements cannot be made the basis of reject .....

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..... the first appellate authority such documents were not furnished. When such a casual approach is shown by the appellant then it is difficult to appreciate that substantial procedural requirements required under Notification Nos. 9/2009-S.T. and 17/2011-S.T. can be considered to have been complied. There is no justification in interfering with the order dated 14-6-2012 passed by the first appellate .....

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