Refund claim remanded for fresh adjudication after assessee agreed to produce supporting duty-payment documents.

Refund claims for duty on procurement of High Speed Diesel from the Domestic Tariff Area were sent back for fresh adjudication because the only surviving objection was non-production of supporting documents showing duty payment. As the assessee stated it was ready to furnish the required records, the matter was considered fit for reconsideration by the adjudicating authority. The impugned orders were set aside, and the substantive entitlement to refund was left open for fresh decision.

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Issues: Whether the appeals concerning refund of duty on procurement of High Speed Diesel from the Domestic Tariff Area required remand for fresh adjudication in view of the alleged non-production of supporting documents.

Analysis: The only surviving objection to the refund claim was the absence of necessary documents to establish duty payment. Since the assessee expressed readiness to furnish the required documents, the matter was considered fit for reconsideration by the adjudicating authority. The substantive questions regarding entitlement to refund were left open.

Conclusion: The impugned orders were set aside and both appeals were allowed by way of remand for fresh decision on the refund claim.

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