https://www.taxtmi.com/caselaws?id=111686 Refund under Rule 173L of the erstwhile Central Excise Rules is not to be denied merely because the original gate pass and returned invoice are unavailable, where the return of duty-paid goods, their reprocessing, and payment of duty again are otherwise established by reliable evidence. The record showed return of rejected goods, filing of D3 intimation, verification by an excise officer, maintenance of separate accounts, and fresh duty payment after reprocessing. Missing documents caused by retention for Modvat purposes and loss in transit did not displace these substantive facts. The operative principle is that technical documentary defects cannot override proof of the statutory conditions for refund. en-us Mon, 12 Apr 2004 00:00:00 +0530 Tue, 24 Apr 2012 17:10:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111686 Refund under Rule 173L of the erstwhile Central Excise Rules is not to be denied merely because the original gate pass and returned invoice are unavailable, where the return of duty-paid goods, their reprocessing, and payment of duty again are otherwise established by reliable evidence. The record showed return of rejected goods, filing of D3 intimation, verification by an excise officer, maintenance of separate accounts, and fresh duty payment after reprocessing. Missing documents caused by retention for Modvat purposes and loss in transit did not displace these substantive facts. The operative principle is that technical documentary defects cannot override proof of the statutory conditions for refund. Case-Laws Central Excise Mon, 12 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111686