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2019 (2) TMI 1387 - AT - CustomsRefund of SAD - N/N. 102/20007-CUS dated 14.09.2007 - Rejection on the sole ground that the appellant had not attached the original Bill of Entry along with their refund claims - Held that:- There are no merits in the above contention in the absence of any provision shown by the Revenue that such original copy of Bill of Entry was required. Further the facts are also undisputed that such copy was produced by the assessee while filing the refund claims, which stands mis-placed by the Revenue. In such a scenario the assessee cannot be expected to produce the original Bill of Entry - appeal of Revenue rejected. Entitlement to Interest - case of appellant is that inasmuch as the refund claims were delayed on account of the lapse on the part of the Revenue, they are admittedly entitled to interest - Held that:- The issue before the original adjudicating authority was claim of refund of SAD which stands denied by him. As such there was no occasion for the original adjudicating authority to deal with interest aspect. Further Commissioner(Appeals) though had allowed the refund claims, but rejected the interest amount by one line observations reproduced above. There was no discussion or observations by Commissioner(Appeals) as regards interest claimed by the assessee. As such we are of the view that the matter should be remanded to original adjudicating authority for deciding the appellant’s claim of interest. Application on remand.
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