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2016 (6) TMI 711 - CESTAT CHENNAI

2016 (6) TMI 711 - CESTAT CHENNAI - TMI - Denial 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 o .....

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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. - E/40076 to 40079/2014 - Final Order Nos. 41355-41358 / 2015 - Dated:- 6-10-2015 - Shri D.N. Panda, Judicial Member For the Appellant : Shri P.C. Anand For the Respondent : Shri .....

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consultant further submits that as per page 18 of the appeal folder, department itself has made an observation that ARE-2 duplicate documents are resting in the file of the Department. That which may be examined to entertain the refund claim of the appellant. 3. Revenue submits that in absence of ARE-2 original documents, refund is not entertainable. 4. Heard both sides and perused the records. 5. Record does not reveal any dispute on eligibility of the appellant to the refund. It is only the t .....

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