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TMI Blog2018 (4) TMI 1468X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant Shri K. Veerabhadra Reddy, JC (AR) for the Respondent Per Bench Brief facts are that the appellant filed refund claim for refund of special additional duty (SAD) in terms of Notification No. 102/2007 dated 14.9.2007. The original authority rejected the refund claim on the ground that only photocopies of the Bills of Entry, TR6 challans and sales invoices were produced by the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en the notification itself says that copies of the document have to be provided. She relied upon Circular No. 16/2008-Cus. dated 13.10.2008 and submitted that the circular has clarified that it is sufficient to produce copy of invoices. She relied upon the decision in the case of Commissioner of Customs Vs. Camco Multi Metal Ltd. - 2017 (358) ELT 349 (Tri. All.) wherein the Tribunal has dispensed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... circumstances, the rejection of the refund claim stating that the appellant has not produced original Bills of Entry, TR6 challan and sales invoices is unjustified. The Circular clarifies the same. In the event, we hold that the rejection of refund claim requires to be set aside, which we hereby do. The appeal is allowed with consequential relief, if any. (Operative portion of the order was prono ..... X X X X Extracts X X X X X X X X Extracts X X X X
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