https://www.taxtmi.com/caselaws?id=87595 Under Chapter X, refund cannot be denied merely because AR 3 certificates were received late where the consignee's receipt of the goods is undisputed. The decisive factor is actual receipt of the goods at the consignee's factory, and the rewarehousing documentation serves as evidence of that receipt. Where the record shows certified receipt and the Revenue does not allege diversion or non-receipt, the Chapter X scheme cannot be displaced by importing procedural requirements from another procedure. On that basis, the refund claim was maintainable and the Revenue challenge failed. en-us Tue, 28 Oct 1997 00:00:00 +0530 Thu, 08 Sep 2011 10:54:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87595 Under Chapter X, refund cannot be denied merely because AR 3 certificates were received late where the consignee's receipt of the goods is undisputed. The decisive factor is actual receipt of the goods at the consignee's factory, and the rewarehousing documentation serves as evidence of that receipt. Where the record shows certified receipt and the Revenue does not allege diversion or non-receipt, the Chapter X scheme cannot be displaced by importing procedural requirements from another procedure. On that basis, the refund claim was maintainable and the Revenue challenge failed. Case-Laws Central Excise Tue, 28 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87595