2021 (12) TMI 2

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..... ort invoices worth 24,72,12,897/- from the turnover - rejection on account of necessary documents / certificates evidencing the foreign inward remittances - HELD THAT:- The impugned order is set aside and consequently, I deem it proper that the Adjudicating Authority shall look into these documents and then pass appropriate order on the exclusion of turnover pertaining to those export invoices and .....

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..... ing both sides, I find that the partial rejection of refund by the Adjudicating Authority with respect to the export turnover (to the extent of ₹ 24,72,12,897/-) was on the ground that the appellant did not file FIRCs pertaining to the invoices, which finding has been upheld by the First Appellate Authority. I also find that the appellant had contended that the appellant's banker had issued .....

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..... quently, I deem it proper that the Adjudicating Authority shall look into these documents and then pass appropriate order on the exclusion of turnover pertaining to those export invoices and also pass appropriate order on the refund claim of the appellant after hearing and considering all such documents that may be furnished in support, by the appellant. 7. The appeal stands allowed by way of rem .....

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