Rejection of refund claim on procedural ground invalidated: CESTAT Mumbai

LG Electronics India Pvt Ltd Vs Commissioner of Customs (Import) (CESTAT Mumbai) CESTAT Mumbai held that rejection of refund claim on procedural grounds of non-furnishing of documents required to process the claim in invalidated. Accordingly, order set aside and matter restored to original authority. Facts- M/s LG Electronics India Pvt Ltd is before us on the limited issue of rejection of their appeal before the first appellate authority for alleged failure to furnish documentation, such as bills of entry, duty payment challans, evidence of bar of unjust enrichment having been overcome, certif...