Case Law Details
Case Name : Wns Global Services Pvt. Ltd. Vs Commissioner of CGST (CESTAT Mumbai)
Related Assessment Year :
Courts :
All CESTAT CESTAT Mumbai
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Wns Global Services Pvt. Ltd. Vs Commissioner of CGST (CESTAT Mumbai)
CESTAT Mumbai held that refund claim was rejected on sole ground of non-production of original documents. However, as original documents are misplaced, as per provisions of section 65 of the Indian Evidence Act, attested copies of invoices should be considered as proof of production of document.
Facts- Rejection of refund claim of accumulated CENVAT Credits for non-compl
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