2010 (11) TMI 329

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..... e of cancellation of the impugned invoice - Revenue submitted that to sanction refund claim, the original invoice is a necessary document - As the appellant has failed to produce original invoice, the lower authorities has rightly rejected the refund claim -Decided against of assessee. - E/934/2009-Mum - A/676/2010-WZB/C-IV(SMB) - Dated:- 18-11-2010 - Shri Ashok Jindal, J. REPRESENTED BY .....

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..... filed. The show cause notice was issued to the appellant to produce the original invoice and a certificate from the Range Superintendent of the Wada unit to ascertain whether the credit against the impugned invoices has been availed by the Wada Unit or not? He also submitted that the original invoice was misplaced but they produced the duplicate invoice and a communication from Range Superintenden .....

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..... claim, the original invoice is a necessary document. As the appellant has failed to produce original invoice, the lower authorities has rightly rejected the refund claim. 4. Heard and considered. 5. In the facts and circumstances of this case it is admitted fact that original invoice has been misplaced and same has not been produced before the lower authorities, which is a mandatory requireme .....

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