9911796707
TMI Blog2017 (4) TMI 500X X X X Extracts X X X X X X X X Extracts X X X X ..... the premises on 7-8-2009. The fact of fire stands established by the fire report produced by the appellant as also by the FIR. The appellate authority in his order has clearly observed that he has scrutinised the invoices, etc. This fact along with the fact that the details of the credit taken were reflected in ST3 returns filed for the period in question read with undisputed fact of fire, whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame by observing that the said credit was availed by the assessees by reflecting the same in ST3 returns filed for the period in question along with all necessary annexures. If the Revenue was of the view that details are not available, they could have asked for the same. Inasmuch as the only ground on which the original authority has denied the refund is that the appellant has not submitted the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l their stocks, records along with fixed assets were complexly gutted in a subsequent fire, which broke out in their factory on 8-7-2009 and also placed a copy of fire report on record. They also tried to procure the duplicate copies of the invoices from the service provider, who could produce only three invoices. 4. The adjudicating authority did not find favour with the above stand of the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the details of the credit taken were reflected in ST3 returns filed for the period in question read with undisputed fact of fire, which led to destruction of invoices, according to me should not be adopted as a reason for denial of refund as a reason. Therefore, I am of the view that the appeal is to succeed. Accordingly, the impugned order is set aside and the appeal is allowed. (Pronounced i ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
