https://www.taxtmi.com/caselaws?id=154016 Refund of duty on returned goods required proof that the duty-paid goods received back were actually reprocessed, used in manufacture, and cleared again on payment of duty. The available records did not establish a reliable link between the returned goods and the later finished products: invoice endorsements were absent, the descriptions of goods did not match, and the Form-V register and worksheet failed to correlate the returned goods with the re-cleared goods. On that evidentiary basis, the alleged double payment of duty was not substantiated and the refund claim was not made out. en-us Fri, 22 Jan 2010 00:00:00 +0530 Fri, 02 Aug 2013 18:35:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154016 Refund of duty on returned goods required proof that the duty-paid goods received back were actually reprocessed, used in manufacture, and cleared again on payment of duty. The available records did not establish a reliable link between the returned goods and the later finished products: invoice endorsements were absent, the descriptions of goods did not match, and the Form-V register and worksheet failed to correlate the returned goods with the re-cleared goods. On that evidentiary basis, the alleged double payment of duty was not substantiated and the refund claim was not made out. Case-Laws Central Excise Fri, 22 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154016