https://www.taxtmi.com/caselaws?id=125414 Refund of duty could not be tested only on the absence of original TR-6 challans where the appellant asserted payment was made pursuant to an earlier appellate order. The Tribunal noted that payment may also be proved through parallel records maintained by both the Revenue and the assessee, and that the Revenue's records should reflect discharge of the dues. As the photocopies were treated as suspicious and the lower authority had not considered such corroborative material, the rejection was set aside and the matter remanded for de novo adjudication after allowing production of parallel evidence. en-us Thu, 26 Mar 2009 00:00:00 +0530 Tue, 23 Oct 2012 18:09:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125414 Refund of duty could not be tested only on the absence of original TR-6 challans where the appellant asserted payment was made pursuant to an earlier appellate order. The Tribunal noted that payment may also be proved through parallel records maintained by both the Revenue and the assessee, and that the Revenue's records should reflect discharge of the dues. As the photocopies were treated as suspicious and the lower authority had not considered such corroborative material, the rejection was set aside and the matter remanded for de novo adjudication after allowing production of parallel evidence. Case-Laws Central Excise Thu, 26 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125414