2011 (2) TMI 754

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.... Refund claims have been rejected on the ground that Lorry Receipts did not contain the details such as invoice numbers and corresponding shipping bill numbers. Learned advocate submits that the goods were stuffed in the container in the factory premises and relevant invoices and the documents have been signed by the concerned Range Superintendent and invoice shows the lorry receipt number, ther....

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.... paragraph the manner of extension of benefit of the notification has been explained. Therefore, a view was taken that second paragraph prescribes the procedure to be followed and therefore if the procedural omission can be rectified subsequently, refund is to be allowed. By submitting the declaration by the transporters, this requirement would be fulfilled. 3. In view of the above position, th....