Case Law Details
As the refund claim has been denied by both the lower authorities on the premise that required documents have not been supplied by the appellant, the matter needs examination at the end of the adjudicating authority but for want of other documents which are required for supporting the refund claim. The adjudicating authority shall give in writing details of the documents he requires from the appellant apart from the documents already supplied within seven days of receipt of this order and thereafter the appellant shall supply the documents within seven days and thereafter the adjudicating authority shall decide the claim of refund within fifteen days.
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, MUMBAI
CMA CGM Global (India) (P.) Ltd.
Versus
Commissioner of Service Tax, Mumbai
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