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2020 (2) TMI 289 - AT - CustomsRefund claim - duty paying invoices - rejection of refunds on the ground that the refund claim was not based on the supporting documents and that the refund was sanctioned without verification of the supporting documents in respect of 24 Bills-of-Entry - HELD THAT:- It is clear that the Adjudicating Authority has sanctioned the refund after going through the original documents placed on record, a copy of which was also filed before the First Appellate Authority. The Revenue having not been able to locate the original documents, is apparently seeking indulgence at the cost of the taxpayer, which cannot be appreciated. The First Appellate Authority has not suspected the arguments of the assessee as regards filing of necessary documents before the Adjudicating Authority, the acknowledged copy of the letter of which was also duly verified by him and the Revenue has not been able to disprove the above factual findings. Appeal dismissed - decided against Revenue.
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