https://www.taxtmi.com/caselaws?id=209526 The Government set aside the rejection of rebate claims by the Assistant Commissioner due to missing original documents. The Commissioner (Appeals) emphasized the allowance of collateral evidence to prove export details and duty payment, preserving the statutory right to rebate despite document loss. The case highlighted the necessity of adhering to statutory requirements for claiming rebate and the importance of verifying duty payment and export through acceptable means. The decision remanded the case for a fresh decision, directing the submission of collateral evidence to prove the export of duty paid goods in accordance with statutory provisions. en-us Tue, 12 Oct 2010 00:00:00 +0530 Wed, 17 Jul 2013 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209526 The Government set aside the rejection of rebate claims by the Assistant Commissioner due to missing original documents. The Commissioner (Appeals) emphasized the allowance of collateral evidence to prove export details and duty payment, preserving the statutory right to rebate despite document loss. The case highlighted the necessity of adhering to statutory requirements for claiming rebate and the importance of verifying duty payment and export through acceptable means. The decision remanded the case for a fresh decision, directing the submission of collateral evidence to prove the export of duty paid goods in accordance with statutory provisions. Case-Laws Central Excise Tue, 12 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209526