2022 (7) TMI 986

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..... submission of the required documents. The counsel for the appellant has submitted that they are ready to furnish the documents - In the interest of justice, the appellant has to be given a further chance to submit the documents. The impugned order is set aside. The matter is remanded to the adjudicating authority who shall give an opportunity of personal hearing to the appellant as well as for sub .....

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..... uld not file the required documents in the nature of Chartered Accountant s certificate and correlation certificate. For non-compliance of furnishing of these documents, the adjudicating authority rejected the refund claim. The said decision was upheld by the Commissioner (Appeals). It is submitted by the learned counsel that the appellant is ready to furnish the documents and that they may be giv .....

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