Refund claims require documentary proof of statutory compliance before they can be granted under customs law.

Refund under Section 27 of the Customs Act, 1962 cannot be granted merely on a statement that it will be allowed without supporting papers; the relevant documents must be produced to establish compliance with the statutory requirements. The note records that documentary proof is a prerequisite for refund entitlement, and that absence of such documents prevents grant of the claim.

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Issues: Whether refund could be granted in the absence of relevant documents showing compliance with the statutory requirements.

Analysis: The order records that, notwithstanding a statement that refund would be granted without supporting documents, refund cannot be allowed unless the relevant documents are produced to establish compliance with Section 27 of the Customs Act, 1962.

Outcome: Exemption was allowed, delay was condoned, and notice was issued.

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