https://www.taxtmi.com/caselaws?id=74487 A refund claim should not be finally rejected for non-production of supporting duty-paying documents and prescribed records where the assessee was not specifically given a fair opportunity to furnish them. The appellate authority noted that some relevant records, including PLA and Treasury Challans, would also be available with the Department, and that the claim could be examined on merits after further verification. The rejection was therefore not sustained, and the matter was remitted for de novo adjudication so the assessee could produce the required documents and have the refund claim reconsidered afresh. en-us Thu, 10 Sep 1987 00:00:00 +0530 Thu, 09 Jun 2011 12:00:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74487 A refund claim should not be finally rejected for non-production of supporting duty-paying documents and prescribed records where the assessee was not specifically given a fair opportunity to furnish them. The appellate authority noted that some relevant records, including PLA and Treasury Challans, would also be available with the Department, and that the claim could be examined on merits after further verification. The rejection was therefore not sustained, and the matter was remitted for de novo adjudication so the assessee could produce the required documents and have the refund claim reconsidered afresh. Case-Laws Central Excise Thu, 10 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74487