https://www.taxtmi.com/caselaws?id=413491 Refund of special additional duty could not be rejected merely because original ST/VAT challans were not produced, where the assessee had filed copies of payment documents, a Chartered Accountant's certificate and a correlation statement. The governing circular permitted such supporting documents for refund claims and allowed originals to be called only in doubtful cases for verification. Insisting on original challans as an absolute precondition was contrary to the circular. The rejection was therefore unsustainable, and the refund entitlement was restored. en-us Tue, 12 Oct 2021 00:00:00 +0530 Wed, 03 Aug 2022 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413491 Refund of special additional duty could not be rejected merely because original ST/VAT challans were not produced, where the assessee had filed copies of payment documents, a Chartered Accountant's certificate and a correlation statement. The governing circular permitted such supporting documents for refund claims and allowed originals to be called only in doubtful cases for verification. Insisting on original challans as an absolute precondition was contrary to the circular. The rejection was therefore unsustainable, and the refund entitlement was restored. Case-Laws Customs Tue, 12 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413491