https://www.taxtmi.com/caselaws?id=52121 Refund of a pre-deposit made under judicial or quasi-judicial direction cannot be denied merely because the original TR6 challan is not filed with the refund claim. Where the refund is otherwise admissible on the record, insistence on a formal application or production of the original challan is not a valid basis to defeat repayment. If the challan has been lost or destroyed, the refund may still be processed under departmental procedure, including execution of an indemnity bond. The assessee was therefore entitled to the admitted refund. en-us Thu, 28 Aug 2003 00:00:00 +0530 Fri, 01 Oct 2010 13:28:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52121 Refund of a pre-deposit made under judicial or quasi-judicial direction cannot be denied merely because the original TR6 challan is not filed with the refund claim. Where the refund is otherwise admissible on the record, insistence on a formal application or production of the original challan is not a valid basis to defeat repayment. If the challan has been lost or destroyed, the refund may still be processed under departmental procedure, including execution of an indemnity bond. The assessee was therefore entitled to the admitted refund. Case-Laws Central Excise Thu, 28 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52121