Refund cannot be rejected merely for non-submission of documents before adjudicating authority

Centroid Polymer Technologies Vs Commissioner of Central Tax & Central Excise (CESTAT Bangalore) Appellant submits that the appellate authority has rejected their appeals and denied refund on the ground that required documents in terms of Section 11B of Central Excise Act, 1944 as made applicable by Section 83 of Finance Act, 1994 have not been submitted. He submits that documents like invoices evidencing payment of service tax have been submitted before the appellate authority; however, the appellate authority has rejected the same stating that the requisite documents were to be submitted...