https://www.taxtmi.com/caselaws?id=356918 Where entitlement to refund under the CENVAT Credit Rules depends on documentary correlation and verification, the authority must examine the relevant returns, stock accounts, shipping bills, invoices, challans, job-worker records and related evidence, and record reasoned findings before rejecting the claim. A summary disposal of the material is insufficient where the conditions for refund turn on proof of utilisation of inputs in exported goods and absence of drawback on the same exports. The impugned order was set aside and the matter was remanded for a fresh decision after proper examination of the evidence. en-us Thu, 01 Mar 2018 00:00:00 +0530 Wed, 21 Mar 2018 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356918 Where entitlement to refund under the CENVAT Credit Rules depends on documentary correlation and verification, the authority must examine the relevant returns, stock accounts, shipping bills, invoices, challans, job-worker records and related evidence, and record reasoned findings before rejecting the claim. A summary disposal of the material is insufficient where the conditions for refund turn on proof of utilisation of inputs in exported goods and absence of drawback on the same exports. The impugned order was set aside and the matter was remanded for a fresh decision after proper examination of the evidence. Case-Laws Central Excise Thu, 01 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356918