https://www.taxtmi.com/caselaws?id=207963 Refund under Rule 173L read with Section 11B, concerning duty-paid goods returned for reprocessing, could not be finally rejected on the existing record where discrepancies in accounts and quantities remained unresolved. The Tribunal noted that the documentary evidence had not been fully examined and that the appellant should be allowed to place the relevant material before the adjudicating authority. The matter was therefore remanded for fresh consideration of the records and for a reasonable opportunity of hearing, rather than sustained rejection of the refund claim. en-us Mon, 05 Dec 2011 00:00:00 +0530 Sat, 31 Dec 2011 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207963 Refund under Rule 173L read with Section 11B, concerning duty-paid goods returned for reprocessing, could not be finally rejected on the existing record where discrepancies in accounts and quantities remained unresolved. The Tribunal noted that the documentary evidence had not been fully examined and that the appellant should be allowed to place the relevant material before the adjudicating authority. The matter was therefore remanded for fresh consideration of the records and for a reasonable opportunity of hearing, rather than sustained rejection of the refund claim. Case-Laws Central Excise Mon, 05 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207963