Denial of refund - proof of export - loss of documents ( ARE-1) ...
Court Rules Lost Export Docs Not Grounds for Denying Refund; Procedures Must Align with Legislative Intent.
June 20, 2016
Case Laws Central Excise AT
Denial of refund - proof of export - loss of documents ( ARE-1) in transit - the procedures are subordinate to the legislative mandate but not tyrant to law. - AT
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