TaxTMI 
TaxTMI 
2004 (4) TMI 374
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....un Chopra, JDR, for the Respondent. [Order]. - The appeal arises out of the order of the Commissioner (Appeals). The dispute is in regard to rejection of application for refund of duty paid on reprocessed goods. 2. The appellants manufactured and cleared 5000 kgs. hydroquinone photographic grade, on payment of duty, to one Vanavil Dyes and Chemicals Ltd. The latter rejected 400....
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.... part with it. The claim was also rejected on the ground that the appellants did not produce the invoice issued by the recipient (Vanavil Dyes and Chemicals Ltd.) while returning the 4000 kgs. as rejected material. The appellants' contention is that they could not produce it because it was lost in transit. The attested copy of the invoice was produced before them. The claim was also rejected on th....
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.... goods were cleared on payment of duty was not produced and secondly the invoice under which the goods were returned to the factory was not produced, while claiming the refund. It is admitted by the lower authority that the claimant did pay duty on the 4000 kgs. which he subsequently removed after reprocessing. It is important that the claimant informed the department that he received back 4000 kg....
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....the recipient. This evidence was before the lower authority. It was not taken cognisance of by the lower appellate authority. The second ground that the appellants could not produce the invoice under which the goods were received back and that is why they are not entitled for refund is also not tenable in the light of the verification carried out by the officer when the intimation in D3 was given.....