Refund Claim Rejected: No Proof of Export Proceeds Receipt; New Claim Submission Won't Revive Rejected Claim.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Refund - partially rejected on the ground that assessee has not been able to produce any proof of receipt of export proceeds - claim which already stands rejected cannot be allowed to be revived by way of filing of fresh claim - AT....