https://www.taxtmi.com/caselaws?id=164639 Where a dealer seeking refund of excess unadjusted input tax produced bills and demand drafts showing payment of input tax, the initial burden of proof was held to be discharged. Under the refund procedure, the assessing authority could carry out its own verification to test genuineness and admissibility, but it could not shift that burden back to the dealer by demanding additional third-party certificates or further proof from the seller. The rejection of the refund claim was therefore quashed, and the authority was directed to reconsider the application and grant refund after necessary verification. en-us Tue, 09 Jun 2009 00:00:00 +0530 Fri, 07 Nov 2014 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164639 Where a dealer seeking refund of excess unadjusted input tax produced bills and demand drafts showing payment of input tax, the initial burden of proof was held to be discharged. Under the refund procedure, the assessing authority could carry out its own verification to test genuineness and admissibility, but it could not shift that burden back to the dealer by demanding additional third-party certificates or further proof from the seller. The rejection of the refund claim was therefore quashed, and the authority was directed to reconsider the application and grant refund after necessary verification. Case-Laws VAT and Sales Tax Tue, 09 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164639