https://www.taxtmi.com/caselaws?id=83353 Theft of excisable goods may constitute loss by deprivation under the excise remission provision where the loss is unavoidable and timely departmental intimation is established. Loss was treated broadly enough to include theft, and the circumstances indicated that the assessee could not have avoided it. Delay in lodging the FIR did not defeat the refund claim because disrupted local conditions and difficulty obtaining police assistance adequately explained the delay. Intimation sent the day after the theft, corroborated by departmental correspondence, satisfied the prescribed requirement. Refund was admissible according to law. en-us Thu, 30 Jun 1994 00:00:00 +0530 Tue, 12 Jul 2011 18:17:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83353 Theft of excisable goods may constitute loss by deprivation under the excise remission provision where the loss is unavoidable and timely departmental intimation is established. Loss was treated broadly enough to include theft, and the circumstances indicated that the assessee could not have avoided it. Delay in lodging the FIR did not defeat the refund claim because disrupted local conditions and difficulty obtaining police assistance adequately explained the delay. Intimation sent the day after the theft, corroborated by departmental correspondence, satisfied the prescribed requirement. Refund was admissible according to law. Case-Laws Central Excise Thu, 30 Jun 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83353