https://www.taxtmi.com/caselaws?id=107356 A refund claim for duty on returned goods was rejected for non-production of supporting documents and proof that Modvat credit had not been availed. The claimant later produced the relevant duty-payment and return records before the Tribunal. As the rejection rested mainly on missing documents and no separate substantive ground, the matter had to be reconsidered on the additional material. The adjudicating authority was required to examine the documents afresh and grant an opportunity of hearing before deciding the refund claim. en-us Mon, 06 Jan 2003 00:00:00 +0530 Wed, 21 Mar 2012 17:57:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107356 A refund claim for duty on returned goods was rejected for non-production of supporting documents and proof that Modvat credit had not been availed. The claimant later produced the relevant duty-payment and return records before the Tribunal. As the rejection rested mainly on missing documents and no separate substantive ground, the matter had to be reconsidered on the additional material. The adjudicating authority was required to examine the documents afresh and grant an opportunity of hearing before deciding the refund claim. Case-Laws Central Excise Mon, 06 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107356