Refund Denial Overturned: Original Document Requirement Dismissed by Commissioner, Invalidating Assistant Commissioner's 1996 Decision.

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....Denial of refund claim - Once the demand in respect of export vehicles stands dropped by the Commissioner vide his order dated 9-11-1998, the reasoning of non-availability of original documents by the Assistant Commissioner adopted in his order dated 23-1-1996 is no longer available to the Revenue for denial of a part of the amount deposit so made by the assessee - AT....