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2022 (6) TMI 1224 - CESTAT MUMBAIRefund claim - rejection of refund on the ground that the same was not deposited in the name of the Appellant - HELD THAT:- Having regard to the fact that proof of email reply fully acknowledged that demand draft was drawn with money transferred from the bank account of Appellant, it can be said without the slightest hesitation that the submission made by the Appellant before the Commissioner of Customs (Appeals) that has been recorded in para 5 of his Order-in-Appeal are true. The obvious reason for such wrong noting of draft in someone else’s name could be a clerical error and could be remanded at the Respondent-Department’s ends to facilitate refund of the disputed amount to the Appellant in compliance to the provision of refund available in the Customs Act, 1962 concerning refund. It is deemed proper to remand the matter back to the Original Authority for a fresh decision upon verification of bank documents produced by the Appellant before them and received by the Respondent-Department directly from the bank - appeal allowed by way of remand.
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