https://www.taxtmi.com/caselaws?id=126191 A refund claim should not be rejected merely for want of documents or alleged non-compliance with job-work procedure when the Department has kept the claim pending for an inordinate period. The prescribed refund-processing instructions require prompt scrutiny of incomplete claims and do not permit prolonged inaction followed by late insistence on records. Where verification becomes difficult because the claim was left undecided for years, procedural deficiencies cannot fairly be used to defeat refund eligibility. The rejection was set aside and the matter remanded for fresh decision in accordance with law, with directions not to treat non-availability of documents as a standalone ground for denial. en-us Wed, 29 Apr 2009 00:00:00 +0530 Sat, 03 Nov 2012 11:35:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126191 A refund claim should not be rejected merely for want of documents or alleged non-compliance with job-work procedure when the Department has kept the claim pending for an inordinate period. The prescribed refund-processing instructions require prompt scrutiny of incomplete claims and do not permit prolonged inaction followed by late insistence on records. Where verification becomes difficult because the claim was left undecided for years, procedural deficiencies cannot fairly be used to defeat refund eligibility. The rejection was set aside and the matter remanded for fresh decision in accordance with law, with directions not to treat non-availability of documents as a standalone ground for denial. Case-Laws Central Excise Wed, 29 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126191