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2014 (3) TMI 88 - CESTAT MUMBAIDenial of refund claim - Original TR-6 challan not produced - Bar of limitation - Held that:- As clarified by the CBEC Circular dated 02.01.2002 that attested Xerox copy of the Challan in Form T.R. 6 is sufficient and there is no requirement to file the original TR-6 challan. Same view has been confirmed by the Hon'ble High Court of Kerala in the case of Narayan Nambiar Meloths (2009 (3) TMI 468 - KERALA HIGH COURT). In view of the above reasons, I direct the adjudicating authority to allow the claim for refund of the amount made by the appellant - Decided in favour of assessee.
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