2016 (6) TMI 711

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....rugan, AC (AR) ORDER The precise submission of the learned consultant is that when ARE-1 documents in the process of delivery to the department, was lost in transit for reasons beyond the control of the appellant and such a loss was also been supported by FIR in police station, refund claim of the appellant was entertainable. But on the ground that ARE-1 original documents could not reach to....

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....ts of the ARE-1 documents from the copies of in ARE-2 and also test genuinity of the transaction do reduce the dispute at the grassroot. 5. There is also no dispute on the record that the loss of documents in transit was man-made and was within the control of the appellant. Therefore, when such loss was beyond control of the appellant, the appellant cannot be compelled to become victim thereof.....