TMI Blog2014 (7) TMI 69X X X X Extracts X X X X X X X X Extracts X X X X ..... d without documents, and same was returned on account of deficiency in documents. Later on after obtaining the insurance claim from the insurance company, the respondent filed claim of remission of duty with supporting documents and to know how much amount of duty is required to be remitted. In these circumstances, the Commissioner has rightly entertained the claim of remission of duty and same sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CA The revenue is in appeal against the impugned order wherein remission of duty of the inputs which has gone in the process of manufacturing was allowed by the ld. Commissioner which has been lost in fire. 2. The brief facts of the case are that on 22.10.2003 fire took place in the factory of the respondent due to short circuit. The respondent filed a claim of remission of duty of the inp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one in the manufacturing process is required to be rejected. 3. Heard both sides. 4. Considering the fact that the initial refund claim was filed without documents, and same was returned on account of deficiency in documents. Later on after obtaining the insurance claim from the insurance company, the respondent filed claim of remission of duty with supporting documents and to know how much ..... X X X X Extracts X X X X X X X X Extracts X X X X
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