https://www.taxtmi.com/caselaws?id=786752 Where an appellate order produces a consequential refund claim and the assessee submits attested xerox copies of payment challans, denial of full refund solely because the department cannot retrieve original bank/TR-6 records is unsustainable; the administrative circular treats attested xerox copies as sufficient and places verification responsibility on the department, so the assessee is entitled to refund of the full deposited amount with statutory interest under the applicable provision, and the partial allowance limiting refund to a fixed percentage is set aside. en-us Thu, 29 Jan 2026 00:00:00 +0530 Thu, 19 Feb 2026 07:58:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786752 Where an appellate order produces a consequential refund claim and the assessee submits attested xerox copies of payment challans, denial of full refund solely because the department cannot retrieve original bank/TR-6 records is unsustainable; the administrative circular treats attested xerox copies as sufficient and places verification responsibility on the department, so the assessee is entitled to refund of the full deposited amount with statutory interest under the applicable provision, and the partial allowance limiting refund to a fixed percentage is set aside. Case-Laws Central Excise Thu, 29 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786752