Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2017 (3) TMI 1092

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the Respondent (s) Per Mr. Anil Choudhary. The issue in this appeal is, whether the Ld. Commissioner (Appeals), under the fact that the respondent-assessee have lost some of the original documents including the Bill of Entry, have rightly directed to allow the refund of SAD subject to verification of the documents, observation of the procedures and compliance of the conditions for the relevant .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ve filed all the relevant documents for processing of the refund claim. The Adjudicating Authority was pleased to reject the refund claim on the ground that filing original copy of Bill of Entry is a statutory requirement, which cannot be substituted by any other documents and the copy of FIR/Bills Diary, is general in nature and not specific. Being aggrieved, the respondent-assessee preferred app .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ined on the same documents for same goods, covered under Bill of Entry again. Learned counsel further urged that on the reading of notification together with the aforementioned circulars, the list of documents do not include the original Bill of Entry. It was also observed that where original Bill of Entry or challan is missing, even assuming that the original challan or bill of entry is missing a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... urged that in the enclosed copy of the intimation given to the Police Station, Suraj Nagar, wherein the date of acknowledgement is shown as 01.08.2014, the same is inclusive of two list, one for the bill of entry and other for TR-6 challans. 3. The Ld. AR for Revenue, relies on the Order-in-Original and the grounds of appeal of the Revenue. The grounds of the revenue are that as the CBEC Circula .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates