https://www.taxtmi.com/caselaws?id=329002 The Appellate Tribunal CESTAT CHENNAI remanded the case to the Adjudication authority for further enquiry, emphasizing fair play in legal procedures. It noted that the loss of original documents in transit was beyond the appellant's control and suggested a departmental enquiry to verify the contents from available copies. The Tribunal highlighted the importance of not penalizing the appellant for man-made document loss and stressed that procedures should be subordinate to the law. The decision aimed to provide a fair opportunity for the appellant to present their case before a final decision on the refund claim. en-us Tue, 06 Oct 2015 00:00:00 +0530 Mon, 20 Jun 2016 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329002 The Appellate Tribunal CESTAT CHENNAI remanded the case to the Adjudication authority for further enquiry, emphasizing fair play in legal procedures. It noted that the loss of original documents in transit was beyond the appellant's control and suggested a departmental enquiry to verify the contents from available copies. The Tribunal highlighted the importance of not penalizing the appellant for man-made document loss and stressed that procedures should be subordinate to the law. The decision aimed to provide a fair opportunity for the appellant to present their case before a final decision on the refund claim. Case-Laws Central Excise Tue, 06 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329002