2014 (7) TMI 69

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....he revenue is in appeal against the impugned order wherein remission of duty of the inputs which has gone in the process of manufacturing was allowed by the ld. Commissioner which has been lost in fire. 2. The brief facts of the case are that on 22.10.2003 fire took place in the factory of the respondent due to short circuit. The respondent filed a claim of remission of duty of the inputs which h....

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....uts which has gone in the manufacturing process is required to be rejected. 3. Heard both sides. 4. Considering the fact that the initial refund claim was filed without documents, and same was returned on account of deficiency in documents. Later on after obtaining the insurance claim from the insurance company, the respondent filed claim of remission of duty with supporting documents and to kno....