https://www.taxtmi.com/caselaws?id=115853 Refund could not be rejected merely because every original supporting document was not re-produced, where duty payment and claim particulars were already verifiable from PLA entries, gate passes, proforma credit records and documents earlier filed with the department. The Tribunal held that insistence on repeated production of records already available in departmental files was unjustified, and the refund rejection was unsustainable. Once entitlement to refund was accepted, the assessee was also held entitled to applicable interest because the claim had been wrongly denied and remained pending for a long period. The refund and interest were therefore directed to be granted. en-us Wed, 29 Dec 2004 00:00:00 +0530 Mon, 04 Jun 2012 16:18:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115853 Refund could not be rejected merely because every original supporting document was not re-produced, where duty payment and claim particulars were already verifiable from PLA entries, gate passes, proforma credit records and documents earlier filed with the department. The Tribunal held that insistence on repeated production of records already available in departmental files was unjustified, and the refund rejection was unsustainable. Once entitlement to refund was accepted, the assessee was also held entitled to applicable interest because the claim had been wrongly denied and remained pending for a long period. The refund and interest were therefore directed to be granted. Case-Laws Central Excise Wed, 29 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115853