https://www.taxtmi.com/caselaws?id=359535 Refund of duty on invoices for goods allegedly not cleared from the factory required proof that the goods were never removed after cancellation of the consignee's order. Where the prescribed CBEC Manual procedure was not followed, the assessee had to support the claim with corroborative evidence of non-clearance and explain the failure to intimate the department. As the earlier authority had allowed refund without examining these evidentiary issues, the matter was remanded to the Adjudicating Authority for fresh scrutiny of the record and reconsideration of eligibility. en-us Mon, 29 Jan 2018 00:00:00 +0530 Wed, 02 May 2018 06:21:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359535 Refund of duty on invoices for goods allegedly not cleared from the factory required proof that the goods were never removed after cancellation of the consignee's order. Where the prescribed CBEC Manual procedure was not followed, the assessee had to support the claim with corroborative evidence of non-clearance and explain the failure to intimate the department. As the earlier authority had allowed refund without examining these evidentiary issues, the matter was remanded to the Adjudicating Authority for fresh scrutiny of the record and reconsideration of eligibility. Case-Laws Central Excise Mon, 29 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359535