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M/s. Tulsyan Nec Ltd. Versus Commissioner of Central Excise, Chennai

2016 (6) TMI 711 - CESTAT CHENNAI

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 re .....

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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 c .....

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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, .....

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submission of the learned consultant is that when ARE-1 documents in the process of delivery to the department, was lost in transit for reasons beyond the control of the appellant and such a loss was also been supported by FIR in police station, ref .....

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ge 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 abse .....

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rtment 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 .....

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