Order Date: 21 July 2022

Facts:

• The appellant, M/s IBC Limited, had filed an application seeking refund which has been rejected by the Original Authority on the ground that proper documents were not submitted. 
• The appellant prays that the documents which were submitted could not satisfactorily explain, in the opinion of the Assistant Commissioner, the claim of refunds, the matter may be remanded to the Original Authority so that they can reconcile the papers and explain to the Original Authority their eligibility for the refund.
• The Department supports the impugned order and asserts that if the papers were not satisfactory in the first place, no useful purpose will be served by remanding the matter to examine the same papers again. 

Issue:

• Whether the appeal to remand back the matter to the original authority is sustainable?

Order:

• The Tribunal observed that it has categorically been recorded by the Original Authority as well as the Commissioner (Appeals) that the only reason for rejection of refund is that proper documents were not submitted. 
• The Tribunal further observed it proper to remand the matter to the Original Authority to give the Appellant an opportunity to produce all relevant documents and also explain the apparent mismatches in the invoice details, etc. 
• The matter is remanded back and the appeal is allowed.