https://www.taxtmi.com/caselaws?id=111679 The appeal was allowed in favor of the appellant, and the refund claims were approved by the Tribunal. The Tribunal found discrepancies in the lower authorities' findings and emphasized that the appellant, a public body, had no oblique motives. It was held that the department's records sufficiently reflected the duty payment, and the appellant was not required to produce original duty-paying documents. The orders of the lower authorities were set aside, and the claims totaling Rs. 6,11,966.71 and Rs. 1,86,222/- were approved, with the proper officer directed to implement the order within two months. en-us Thu, 01 Apr 2004 00:00:00 +0530 Tue, 24 Apr 2012 16:51:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111679 The appeal was allowed in favor of the appellant, and the refund claims were approved by the Tribunal. The Tribunal found discrepancies in the lower authorities' findings and emphasized that the appellant, a public body, had no oblique motives. It was held that the department's records sufficiently reflected the duty payment, and the appellant was not required to produce original duty-paying documents. The orders of the lower authorities were set aside, and the claims totaling Rs. 6,11,966.71 and Rs. 1,86,222/- were approved, with the proper officer directed to implement the order within two months. Case-Laws Central Excise Thu, 01 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111679