https://www.taxtmi.com/caselaws?id=52831 A refund claim under Rule 57F(13) of the Central Excise Rules, 1944 cannot be denied on grounds not prescribed by the rule. Objections relating to the form of the deemed credit register, transfer of deemed credit to RG 23A Part II, and absence of certified shipping bill copies were outside the rule's requirements; the transfer was not prohibited, the separate register was only for scrutiny, and a trade notice could not add restrictions. The department was required to verify the drawback position with Customs rather than insist on an extra certification condition. The refund rejection was therefore unsustainable. en-us Fri, 09 Jan 2004 00:00:00 +0530 Fri, 08 Oct 2010 10:16:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52831 A refund claim under Rule 57F(13) of the Central Excise Rules, 1944 cannot be denied on grounds not prescribed by the rule. Objections relating to the form of the deemed credit register, transfer of deemed credit to RG 23A Part II, and absence of certified shipping bill copies were outside the rule's requirements; the transfer was not prohibited, the separate register was only for scrutiny, and a trade notice could not add restrictions. The department was required to verify the drawback position with Customs rather than insist on an extra certification condition. The refund rejection was therefore unsustainable. Case-Laws Central Excise Fri, 09 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52831