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2023 (6) TMI 588

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..... echanism - HELD THAT:- In respect of Rs.2,78,640/- (Rs.2,85,269-Rs.6,629/-) since all the claims made by the Appellants are verifiable by the Adjudicating Authority by going through the documentary evidence produced by the Appellant as well as Departmental records being available, it is deemed fit to remand the matter of refund of Rs.2,78,640/- to the Adjudicating Authority. He may get the verific .....

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..... nt did not contest the rejected refund amounting to Rs.32,572/- and contested the balance amount of Rs.2,85,269/- before the Commissioner (Appeals). They have also submitted the original documents that were available and in some cases photocopy of some documents were produced. In majority of the cases, they have fulfilled all requirements. Because of the format of date adopted by them the same is .....

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..... by way of remand to the Adjudicating Authority. 2. The Ld. AR reiterates the findings of the Commissioner (Appeals) wherein it has held that since the invoice dates are not matching the refunds have been rejected. 3. Heard both sides. 4. In respect of Rs.2,78,640/ (Rs.2,85,269-Rs.6,629/-) since all the claims made by the Appellants are verifiable by the Adjudicating Authority by going through .....

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