https://www.taxtmi.com/caselaws?id=92353 Refund claims could not be rejected merely for non-production of original documents where the relevant duty-payment records, statutory copies and returns were already in departmental custody. The amended refund provision under Section 11B(2) applied to refund claims pending on its commencement, so limitation and unjust enrichment had to be examined on the facts rather than assumed away. Refund on duty paid on assessable value including cartons was treated as admissible in principle, subject to those factual inquiries. The remand for fresh consideration on these issues was upheld. en-us Fri, 14 Aug 1998 00:00:00 +0530 Tue, 01 Nov 2011 10:33:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92353 Refund claims could not be rejected merely for non-production of original documents where the relevant duty-payment records, statutory copies and returns were already in departmental custody. The amended refund provision under Section 11B(2) applied to refund claims pending on its commencement, so limitation and unjust enrichment had to be examined on the facts rather than assumed away. Refund on duty paid on assessable value including cartons was treated as admissible in principle, subject to those factual inquiries. The remand for fresh consideration on these issues was upheld. Case-Laws Central Excise Fri, 14 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92353