https://www.taxtmi.com/caselaws?id=81474 Rebate and refund claims were held not to be rejectable solely because original AR 4 forms were not produced before the adjudicating authority. The text notes that the forms had already been submitted to another excise office and were moving through the departmental transmission chain to the Ahmedabad office, so the absence of originals did not justify final rejection without checking the departmental record. The rules also contemplated transmission of AR 4 forms between offices. The claims were therefore remanded for fresh examination on merits after verification of the original forms. en-us Thu, 21 Mar 1991 00:00:00 +0530 Sat, 25 Jun 2011 14:42:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81474 Rebate and refund claims were held not to be rejectable solely because original AR 4 forms were not produced before the adjudicating authority. The text notes that the forms had already been submitted to another excise office and were moving through the departmental transmission chain to the Ahmedabad office, so the absence of originals did not justify final rejection without checking the departmental record. The rules also contemplated transmission of AR 4 forms between offices. The claims were therefore remanded for fresh examination on merits after verification of the original forms. Case-Laws Customs Thu, 21 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81474