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2019 (10) TMI 597 - CESTAT AHMEDABADRefund of customs duty - rejection of refund on the ground that appellant have not produced the challans - HELD THAT:- As per admitted fact, the payment was taken by the DRI through bankers cheques and the same was deposited in the bank and realized the amount. No challan was taken by the appellant therefore, there is no question of producing any challan by the appellant. So far as the payment by the appellant is concerned, there is no dispute and the payment has been made correctly. The appellant are entitled for the refund and the same may be processed in accordance with the law - appeal allowed - decided in favor of appellant.
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