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2016 (11) TMI 261 - CESTAT CHENNAIRejection of refund claim - refund of 4% SAD under N/N. 102/2007 dt. 14.9.2007 - non-submission of original TR-6 Challan - Held that: - if an indemnity bond is given by the appellant to the department, the refund can be sanctioned. However, from the records it is not appearing that the appellant has ever given any indemnity bond, I therefore remand the matter to the original adjudicating authority with a direction that the adjudicating authority shall allow the appellant to execute an indemnity bond against the losts of original TR 6 challan and on that basis refund can be reprocessed. Needless to say that the appellant shall be granted an opportunity of personal hearing and to submit that necessary indemnity bond. The de novo adjudication shall be concluded within a period of three months from the date of receipt of this order. The appeal is disposed of by way of remand in the above terms.
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