Attested copies should be considered as proof of production of document as original documents misplaced

Wns Global Services Pvt. Ltd. Vs Commissioner of CGST (CESTAT Mumbai) CESTAT Mumbai held that refund claim was rejected on sole ground of non-production of original documents. However, as original documents are misplaced, as per provisions of section 65 of the Indian Evidence Act, attested copies of invoices should be considered as proof of production of document. Facts- Rejection of refund claim of accumulated CENVAT Credits for non-compliance of conditions enumerated in Notification No. 05/2006-CE(NT) dated 14.03.2006 and Notification No. 27/2012CE(NT) dated 18.06.2012 read with Rule 5 of th...