https://www.taxtmi.com/caselaws?id=115114 Refund claims based on depot sales require documentary evidence that clearly links goods cleared from the factory with goods sold from the depot. The depot invoices in this matter lacked sufficient particulars, and the consignment agent's affidavit, though acknowledging an address error, did not cure the absence of bundle serial numbers or equivalent identifying details. Because the evidence did not establish correlation between the factory invoices and the depot invoices, the refund claims had no factual foundation. On that basis, the departmental recovery was sustained and the claims were held not maintainable. en-us Tue, 15 Mar 2005 00:00:00 +0530 Wed, 23 May 2012 18:27:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115114 Refund claims based on depot sales require documentary evidence that clearly links goods cleared from the factory with goods sold from the depot. The depot invoices in this matter lacked sufficient particulars, and the consignment agent's affidavit, though acknowledging an address error, did not cure the absence of bundle serial numbers or equivalent identifying details. Because the evidence did not establish correlation between the factory invoices and the depot invoices, the refund claims had no factual foundation. On that basis, the departmental recovery was sustained and the claims were held not maintainable. Case-Laws Central Excise Tue, 15 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115114