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2015 (10) TMI 1912 - HC - CustomsRefund of claim – Additional duty of Customs / SAD – Appellant contends that defects of application intimated to assesee almost after 2 years and adequate time not granted to appear and produce the documents – Certificate of Statutory Auditor correlating payment of ST/ VAT on imported goods with invoices of sale was not enclosed - Held That:- Defects of application should have been intimated within 10 days – Reasonable time must have been given to appear and produce documents; Respondent cannot claim to have fulfilled the requirements of the Notification, the Regulations and the Circular – matter remanded back - Decided in favour of assessee.
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