Refund claims tied to CENVAT recredit need documentary verification before rejection; matter remanded for fresh scrutiny.

Refund entitlement depending on verification of recredit to the CENVAT account should be decided on proper documentary scrutiny rather than rejected without examining supporting records. Where the appellant asserted that the differential amount had been recredited through a general voucher but the record was not adequately substantiated, fresh verification by the adjudicating authority was required. The impugned order was set aside and the matter remanded for examination of the supporting documents and for passing a speaking order in accordance with law.

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Issues: Whether the refund claim could be finally rejected for want of proof that the amount said to have been recredited to the CENVAT account was supported by documentary evidence, or whether the matter required fresh verification by the adjudicating authority.

Analysis: The refund dispute turned on the appellant's assertion that the differential amount was recredited to the CENVAT account through a general voucher, while the revenue authorities found no supporting documents to substantiate that claim. Since the earlier refund determination had attained finality and the present dispute depended on verification of the recredit and related records, the appellate authority held that the appellant should be given an opportunity to place the necessary supporting documents before the lower authority for examination.

Conclusion: The impugned order was set aside and the matter was remanded to the adjudicating authority for fresh verification of the supporting documents and for passing a speaking order in accordance with law.

Final Conclusion: The appeal succeeded only to the extent of remand, leaving the refund issue open for reconsideration on the basis of verified records.

Ratio Decidendi: Where entitlement to refund depends on verification of recredit and supporting records, the claim should be decided after proper documentary scrutiny rather than rejected without such verification.

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