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TMI Blog2017 (2) TMI 946X X X X Extracts X X X X X X X X Extracts X X X X ..... atter, the Tribunal in the case of Gaurav International Vs. C.S.T. Delhi [2014 (4) TMI 1070 - CESTAT NEW DELHI] remanded the matter to the original Adjudicating Authority for verification of the documents and satisfaction of the conditions of Notification - appeal allowed by way of remand. - ST/619/2012 And ST/620/2012 - A/61667/2016 & 61669/2016-SM[BR] - Dated:- 2-11-2016 - Mr. Devender Singh, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Adjudicating Authority rejecting the refund. Aggrieved by the same the appellant is before this Tribunal. 3. The Ld. Advocate for the appellant submits that they had furnished the necessary documentation to comply with the conditions mentioned in Para 11 13 of Notification 41/2007-ST dated 06.10.2007. He submitted invoices of Nabros Transport Pvt. Ltd., J.H. Parabia Transport Pvt. Ltd D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... art seem to have been enclosed and it is not clear whether the complete chart containing the certification of the Chartered Accountant was produced before the Ld. Commissioner (Appeals). He therefore, pleaded that the rejection of their claim was not based on proper appreciation of their documentation. 4. The Ld. A.R. for the Revenue reiterated the findings of the Commissioner (Appeals) and sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were therefore required to be examined in terms of the Notification 17/2009-ST. Both the Adjudicating Authority as well as first Appellate Authority erred in examining the claims in term of 41/2007-ST ibid. In an identical matter, the Tribunal in the case of Gaurav International Vs. C.S.T. Delhi (Final Order No. 51830-51832 in appeal nos. ST/2880/2012-CU[DB], ST/2881/2012 CU [DB] ST/2882/2012 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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