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2016 (6) TMI 711 - CESTAT CHENNAIDenial of refund - proof of export - loss of documents ( ARE-1) in transit - Held that:- Record does not reveal any dispute on eligibility of the appellant to the refund. It is only the technicalities which has prevented the department to deny the refund. Such hardship can be mitigated if the department causes an enquiry from its records to ascertain the veracity of the contents of the ARE-1 documents from the copies of in ARE-2 and also test genuinity of the transaction do reduce the dispute at the grassroot. There is also no dispute on the record that the loss of documents in transit was man-made and was within the control of the appellant. Therefore, when such loss was beyond control of the appellant, the appellant cannot be compelled to become victim thereof. Once the process of law comes into motion, fair play is to be given the provisions to effectuate the same following the ratio laid down by apex court in the case of Sambhaji Vs Gangbhai (2008 (11) TMI 393 - SUPREME COURT OF INDIA ) for the reason that the procedures are subordinate to the legislative mandate but not tyrant to law. Appeal is, therefore, remanded to Adjudication authority to cause enquiry as above and affording reasonable opportunity of hearing, shall pass appropriate order.
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