https://www.taxtmi.com/caselaws?id=244631 Refund of a pre-deposit made pursuant to an appellate direction could not be denied merely because the original TR-6 challan was not produced. The governing circular permitted an attested xerox copy of the challan for refund purposes, and that procedural objection could not override the substantive right to refund. A precedent dealing with duty paid under protest was inapplicable because the amount here was a pre-deposit made as a condition for hearing the appeal. The refund claim was therefore to be sanctioned. en-us Mon, 23 Dec 2013 00:00:00 +0530 Tue, 04 Mar 2014 10:21:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244631 Refund of a pre-deposit made pursuant to an appellate direction could not be denied merely because the original TR-6 challan was not produced. The governing circular permitted an attested xerox copy of the challan for refund purposes, and that procedural objection could not override the substantive right to refund. A precedent dealing with duty paid under protest was inapplicable because the amount here was a pre-deposit made as a condition for hearing the appeal. The refund claim was therefore to be sanctioned. Case-Laws Central Excise Mon, 23 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244631