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TMI Blog2022 (8) TMI 638X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted. It is deemed proper to remand the matter to the Original Authority to give the Appellant an opportunity to produce all relevant documents and also explain the apparent mismatches in the invoice details, etc. - appeal allowed by way of remand. - Central Excise Appeal No. 30499 of 2019 - A/30074/2022 - Dated:- 21-7-2022 - HON'BLE MR. P. VENKATA SUBBA RAO, MEMBER (TECHNICAL) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .. The reason for rejection is proper documents not submitted; Invoice details in shipping bills do not match with the details contained in commercial invoices. 3. Learned counsel also draws the attention of the Bench to the paragraph7 of the impugned order which reads as follows: 7. It is observed from the available records, some discrepancies are noticed in the shipping bills and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubstantiate their claim by filing adequate documents. I find that, the appellant has not produced any corroborative evidences/ documents before me to examine the issue. Hence, I opine that the appellant is not eligible for impugned refund of Rs.19,82,230/-. 4. Learned counsel for the appellant prays that since their refunds were rejected only on the ground that proper documents were not submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is that proper documents were not submitted. I, find it proper to remand the matter to the Original Authority to give the Appellant an opportunity to produce all relevant documents and also explain the apparent mismatches in the invoice details, etc. 7. The appeal is allowed by way of remand to the Original Authority without passing any remarks on the merits of the case. He should decide the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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