https://www.taxtmi.com/caselaws?id=353840 The Court allowed the writ petition challenging the rejection of a refund application by the Department, based on alleged failure to fulfill export obligations. The Court set aside the rejection order, noting the Department's duty to verify records instead of demanding the petitioner to prove a negative. The respondents admitted to the bank guarantee enforcement and the petitioner's subsequent submission of a redemption letter. The Court held the Department must honor the redemption letter and process the refund without further proof of encashment date. The petitioner was directed to receive the refund amount within eight weeks. en-us Tue, 31 Oct 2017 00:00:00 +0530 Wed, 14 Feb 2018 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353840 The Court allowed the writ petition challenging the rejection of a refund application by the Department, based on alleged failure to fulfill export obligations. The Court set aside the rejection order, noting the Department's duty to verify records instead of demanding the petitioner to prove a negative. The respondents admitted to the bank guarantee enforcement and the petitioner's subsequent submission of a redemption letter. The Court held the Department must honor the redemption letter and process the refund without further proof of encashment date. The petitioner was directed to receive the refund amount within eight weeks. Case-Laws Customs Tue, 31 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353840