https://www.taxtmi.com/caselaws?id=166696 Refund under Rule 173L of the Central Excise Rules, 1944 could not be denied for alleged failure to prove return of goods or for deficiencies in the Form V register. Identification of the returned consignments was supported by D-3 intimation forms and the Superintendent's endorsement linking them to the relevant gate passes, and that departmental verification was not challenged. The Form V register was a departmental record, so the assessee could not be faulted for omitting particulars beyond the columns provided. The objections taken to reject the refund were therefore unsustainable, and the assessee was entitled to refund of duty, subject to the Assistant Collector being satisfied about the register maintained in the ordinary course. en-us Wed, 29 Jun 1983 00:00:00 +0530 Fri, 31 Oct 2014 14:37:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166696 Refund under Rule 173L of the Central Excise Rules, 1944 could not be denied for alleged failure to prove return of goods or for deficiencies in the Form V register. Identification of the returned consignments was supported by D-3 intimation forms and the Superintendent's endorsement linking them to the relevant gate passes, and that departmental verification was not challenged. The Form V register was a departmental record, so the assessee could not be faulted for omitting particulars beyond the columns provided. The objections taken to reject the refund were therefore unsustainable, and the assessee was entitled to refund of duty, subject to the Assistant Collector being satisfied about the register maintained in the ordinary course. Case-Laws Central Excise Wed, 29 Jun 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166696