https://www.taxtmi.com/caselaws?id=258430 A refund claim under Central Excise fails unless the claimant produces reliable original records and properly correlates exported goods with the manufacturer's clearances. Here, the claim was rejected because the appellant did not furnish original supporting documents and the invoices, consignment notes, and shipping records did not consistently match: descriptions and code numbers differed, some documents pre-dated the manufacturer's invoices, and duty payment and export correlation were not established. The claim was therefore not proved and the rejection was sustained. en-us Mon, 23 Mar 2015 00:00:00 +0530 Thu, 09 Apr 2015 06:00:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258430 A refund claim under Central Excise fails unless the claimant produces reliable original records and properly correlates exported goods with the manufacturer's clearances. Here, the claim was rejected because the appellant did not furnish original supporting documents and the invoices, consignment notes, and shipping records did not consistently match: descriptions and code numbers differed, some documents pre-dated the manufacturer's invoices, and duty payment and export correlation were not established. The claim was therefore not proved and the rejection was sustained. Case-Laws Central Excise Mon, 23 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258430