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2022 (3) TMI 605 - AT - CustomsRefund of SAD - rejection of refund on the ground that the appellant has not submitted Chartered Accountant certificate to establish that the burden of 4% Additional Duty has not been passed on to another - N/N. 102/2007-Cus. dated 14.09.2007 as amended by Notification No.93/2008 dated 01.08.2008 read with Board’s Circular No.6/2008-Cus. dated 28.04.2008 and 16/2008-Cus. dated 13.10.2008 - HELD THAT:- On perusal of the order passed by both the authorities, it is found that they have not cared to peruse the documents submitted by the appellant. The refund claim has been rejected in a cryptic manner. It is to be borne by the authorities below that interest on such delayed refund is paid out of public money and therefore the refund claims have to be processed in proper manner after perusing the documents produced by the claimants. In the present case, though the refund claim is received on 16.06.2009, the adjudicating authority has passed the order only on 21.06.2012. The adjudicating authority ought to have conducted one more personal hearing so as to make sure whether the appellants have furnished necessary documents before rejecting the appeal on such technical grounds. The matter is remanded to the adjudicating authority who is directed to process the refund claim on the basis of documents produced by the appellant. The appellant shall be given an opportunity of personal hearing and also for furnishing any documents, if necessary - The appeal is allowed by way of remand.
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