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TMI Blog2018 (11) TMI 566X X X X Extracts X X X X X X X X Extracts X X X X ..... iated this evidence, which is indicative of the fact that there was no recovery of the said amount from the purchasers. The only finding recorded by the lower authorities is that the appellant had not cancelled invoice as per the provisions. There is no specific provision mandate as to how an invoice (duty paying document) has to be cancelled - refund cannot be rejected - appeal allowed - decid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 014. Both the lower authorities rejected the refund claim on the ground that the appellant having been not able to produce satisfactory document to show that the amount has not been collected from their purchasers while it is the case of the appellant that they have prepared the invoice dated 3-3-2014 but had cancelled the same and inadvertently paid the duty liability at the end of the month. I f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sequently, on filing of the refund claim, before the lower authorities appellant produced further certificates from the Chartered Accountant which indicated that these amount of ₹ 1,17,420/- was reflected in the balance sheet as receivable and the said certificate also states that this amount was not collected by the appellant from their clients. In my considered view, both the lower authori ..... X X X X Extracts X X X X X X X X Extracts X X X X
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