https://www.taxtmi.com/caselaws?id=107831 Refund was held admissible where goods cleared on payment of duty were later returned as defective for reprocessing, and the subsequent duty-paid clearance was supported by attested declarations and gate pass records. The absence of the original invoice, explained by destruction of factory records in fire, did not defeat the claim because the departmental record already established the first clearance, return for reprocessing, and later duty payment. Mere non-production of the original invoice was therefore insufficient to reject refund when the material evidence otherwise proved entitlement. en-us Fri, 12 Sep 2003 00:00:00 +0530 Tue, 27 Mar 2012 11:51:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107831 Refund was held admissible where goods cleared on payment of duty were later returned as defective for reprocessing, and the subsequent duty-paid clearance was supported by attested declarations and gate pass records. The absence of the original invoice, explained by destruction of factory records in fire, did not defeat the claim because the departmental record already established the first clearance, return for reprocessing, and later duty payment. Mere non-production of the original invoice was therefore insufficient to reject refund when the material evidence otherwise proved entitlement. Case-Laws Central Excise Fri, 12 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107831