https://www.taxtmi.com/caselaws?id=421265 Documentary certificates from the supplier and manufacturer were treated as sufficient evidence that High Speed Diesel supplied from DTA had suffered Central Excise Duty and Educational Cess. Because the authorities below did not effectively examine or rebut those records, rejection of the refund claim for want of further proof was unsustainable. The refund issue was therefore resolved in favour of the assessee on the basis of unrebutted documentary evidence of duty payment. en-us Wed, 20 Apr 2022 00:00:00 +0530 Wed, 15 Feb 2023 16:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421265 Documentary certificates from the supplier and manufacturer were treated as sufficient evidence that High Speed Diesel supplied from DTA had suffered Central Excise Duty and Educational Cess. Because the authorities below did not effectively examine or rebut those records, rejection of the refund claim for want of further proof was unsustainable. The refund issue was therefore resolved in favour of the assessee on the basis of unrebutted documentary evidence of duty payment. Case-Laws Central Excise Wed, 20 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421265