https://www.taxtmi.com/caselaws?id=198558 Refund of excise duty could not be denied where the substantive conditions for refund were satisfied and the assessee had produced the essential supporting records, including PLA and TR-6 challans. The Tribunal treated production of original invoices with endorsement as a procedural requirement, not a substantive condition for admissibility of refund. Non-production of the original invoices, by itself, was therefore not a valid ground to reject the claim, and refund was directed to be granted. en-us Wed, 28 Sep 2016 00:00:00 +0530 Sat, 03 Feb 2018 08:12:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198558 Refund of excise duty could not be denied where the substantive conditions for refund were satisfied and the assessee had produced the essential supporting records, including PLA and TR-6 challans. The Tribunal treated production of original invoices with endorsement as a procedural requirement, not a substantive condition for admissibility of refund. Non-production of the original invoices, by itself, was therefore not a valid ground to reject the claim, and refund was directed to be granted. Case-Laws Central Excise Wed, 28 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198558