2015 (11) TMI 1594

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..... cuments on the ground that these are the additional documents produced first time, therefore the same cannot be taken on record under Rule 5 - Since, Adjudicating authority had no occasion to go through the documents, it is in the interest of justice that the matter should be remanded back to the Original Adjudicating authority - appeal disposed off - matter remanded back. - APPEAL NO. ST/85501/1 .....

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..... llant filed refund claim under Notification 17/2011 dated 1/3/2011 which was rejected by the Adjudicating authority without having filed reply by the appellant and appellant have not attended the personal hearing. The appellant submitted certain documents before the Commissioner(Appeals) who has not accepted the documents on the ground that same cannot be accepted being additional documents as per .....

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..... first time, therefore the same cannot be taken on record under Rule 5. I do not agree with the Ld. Commissioner(Appeals) for the reason that this is a case of refund which was filed by the appellant before the Adjudicating authority and the documents which proposed to be filed/filed before the Commissioner(Appeals) are not additional documents but in connection with the refund claim which has alr .....

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