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2017 (6) TMI 1095 - AT - CustomsRefund claim - rejection on the ground that appellant could not furnish the required evidence - Held that: - once the Hon’ble High Court of Kerala in its order dated 12.11.2014 had specifically given direction that on producing identity and account details refund shall be effected to the petitioner within a period of four weeks and after the judgment of the Kerala High Court the appellant has produced the certificate obtained from the Padi Village Office, Government of Kerala and also an affidavit clarifying that Mohammad Shaheed, Sahid M and Sahid Mohammad are one and the same person. Moreover, his identity was never in dispute from the very beginning even during investigation. His statement was recorded and he is appearing before the officers of the custom and this reason has been coined by the original authority only for the purpose of denial of rightful claim of refund. Now since the appellant has clarified about his identity also, therefore there is no reason left for the respondent to deny the refund claim - appeal allowed - decided in favor of appellant.
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