1997 (6) TMI 184

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.... - This Tribunal had upheld the finding of the Collector (Appeals) that the claim for refund of the assessee could not be dismissed solely on the ground that the original documents evidencing payment of duty were not produced by it, and that the attested copies of documents should be made use of to process its claim. 2. The following question is proposed for reference : "whether the ....

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....may furnish to establish that the duty was collected or paid by it and the incidence of such duty had not been passed on. It would follow from the provisions of the section, as it stood earlier, that the question of what documents were considered necessary in order to substantiate the claim for refund if not one of law but of procedure, as prescribed by the department. It may, and indeed does happ....

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....ere the case it was not necessary for an officer of the level of Assistant Commissioner to sanction the refund. Apart from this, it is relevant to keep in mind that the departmental instructions, with regard to furnishing of documents cannot have force of law. It would be different if the law prescribed documents, without which a particular facility is not available. Even in such cases, the depart....