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2017 (12) TMI 1679 - CESTAT CHENNAIRefund of SAD - N/N. 102/2007-Cus., as amended - Rejection for the reason that claimant has submitted photocopies of T.R. 6 challans where the date of payment is not available which is mandatory for processing the claim and hence condition No. 2(e)(ii) of the notification has not been met - Held that:- It is evident that they have produced photocopy of bank challans evidencing payment of customs duty, extract from ICEGATE duly certified by Chartered Accountant as proof of payment. This being so, just because in the photocopy of T.R. 6 challan the date of payment is not clear, rejection of the refund claim only on this ground cannot be sustained, especially since the lower authorities very well have confirmed the fact of discharge of duty liability based on other documents submitted by the appellant - Moreover, appellants have not been found wanting in fulfillment of any of other conditions given under para (2) of the N/N. 102/2007-Cus. In the absence of any other discrepancy or shortcoming, appellants are very much eligible for grant of the refund amount as claimed by them under N/N. 102/2007-Cus. - Appeal allowed - decided in favor of appellant.
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