2014 (9) TMI 1289

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... und claims involved are for the period from April 2009 to September 2009, October 2008 to March 2009. After considering the submissions of both the sides, we consider that the matter has to be remanded to the original adjudicating authority with a clear direction that the examination of refund claim would be limited to the issues taken up by the Commissioner (Appeals) with regard to FIRC only. In .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the refund claim, the Commissioner (Appeals) while considering the claims of the appellant considered only the fact that there was no correlation between FIRC and Export Service invoices and on this ground rejected the refund claims. Further it was also submitted that, both the lower authorities have travelled beyond the show-cause notice namely the purpose of remittance has been mentioned as adv .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X