Denial of Service tax refund without specifying documents required from assessee is not valid

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 auth...