https://www.taxtmi.com/caselaws?id=85760 A refund claim could not be rejected for non-production of the duplicate Bill of Entry where the record showed that it had already been surrendered to the department under acknowledgement, making re-submission impossible. An authority implementing an earlier appellate order had to give effect to that direction and could not insist again on a document already received by the same department. The rejection on that procedural ground was therefore unsustainable, and the refund was held admissible without re-production of the duplicate Bill of Entry, subject to safeguards against any double claim. en-us Tue, 03 Sep 1996 00:00:00 +0530 Sat, 06 Aug 2011 18:51:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85760 A refund claim could not be rejected for non-production of the duplicate Bill of Entry where the record showed that it had already been surrendered to the department under acknowledgement, making re-submission impossible. An authority implementing an earlier appellate order had to give effect to that direction and could not insist again on a document already received by the same department. The rejection on that procedural ground was therefore unsustainable, and the refund was held admissible without re-production of the duplicate Bill of Entry, subject to safeguards against any double claim. Case-Laws Customs Tue, 03 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85760