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2010 (10) TMI 570 - CESTAT, NEW DELHIRefund claim - Under Rule 5 of Cenvat Credit Rules - 100% EOU - Assessee have filed a photocopy of AR.I and shipping bills, in support of their claim, - The only grievance of the revenue is that these documents should be attested by the customs officer but as per Notification No. 5/2006, the assessee has to enclose the following documents - Held that:- the respondent has put their signature on the photocopies only for the attestation of the said documents - As per the said Notification, the attestation of these documents by the customs officer is not required - Accordingly, the lower authorities have rightly examined the said documents and allowed the refund claim of the respondent - The appeal filed by the revenue is rejected.
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