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Debit note & credit note at the time of audit

This query is : Resolved 
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(Querist)
19 August 2015 At the time of Internal Audit, the Audit Party has demanded to reverse the appropriate duty amount for the value mentioned in the Debit or Credit notes. However, there is no any refund arises from our customer's or purchaser's side. Are there any rules or the case reference to avoid this?
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Arun Kumar Singh

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Arun Kumar Singh (Expert)
25 August 2015 You can take the credit on the basis of credit/debit note.
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