https://www.taxtmi.com/caselaws?id=360897 Refund rejection based solely on ER-2 returns was held unsustainable where the claimant disputed the return entries and relied on production ledgers and shipping documents to show actual manufacture and export. Because the factum of production required fresh verification, the matter was remanded to the original authority for reconsideration after examining the documents produced and observing natural justice. The impugned order was set aside. en-us Tue, 06 Mar 2018 00:00:00 +0530 Fri, 25 May 2018 07:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360897 Refund rejection based solely on ER-2 returns was held unsustainable where the claimant disputed the return entries and relied on production ledgers and shipping documents to show actual manufacture and export. Because the factum of production required fresh verification, the matter was remanded to the original authority for reconsideration after examining the documents produced and observing natural justice. The impugned order was set aside. Case-Laws Central Excise Tue, 06 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360897