2020 (2) TMI 289

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..... at the Adjudicating Authority has sanctioned the refund after going through the original documents placed on record, a copy of which was also filed before the First Appellate Authority. The Revenue having not been able to locate the original documents, is apparently seeking indulgence at the cost of the taxpayer, which cannot be appreciated. The First Appellate Authority has not suspected the a .....

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..... and that the refund was sanctioned without verification of the supporting documents in respect of 24 Bills-of-Entry covered under the refund claim dated 04.05.2011. 3. Shri. S. Balakumar, Ld. Authorized Representative appearing for the Revenue, relied on the grounds-of-appeal and accordingly requested for allowing the appeal. Shri. Ramesh Ananthan, Ld. Advocate appearing for the assessee-respon .....

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..... findings of the Adjudicating Authority are concerned. It is clear that the Adjudicating Authority has sanctioned the refund after going through the original documents placed on record, a copy of which was also filed before the First Appellate Authority. The Revenue having not been able to locate the original documents, is apparently seeking indulgence at the cost of the taxpayer, which cannot be .....

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