TMI Blog2019 (10) TMI 597X X X X Extracts X X X X X X X X Extracts X X X X ..... ided in favor of appellant. - Customs Appeal No. 10654 of 2019 - A/11832/2019 - Dated:- 26-9-2019 - HON BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) AND HON BLE MR. RAJU, MEMBER (TECHNICAL) Shri S.J. Vyas, Advocate for the Appellant Shri K.J. Kinariwala, Assistant Commissioner (AR) for the Respondent ORDER RAMESH NAIR : This appeal has been filed against order-in-appeal which upheld the order-in-original whereby refund of ₹ 52Lakh was rejected by the Assistant Commissioner of Customs, Ahmedabad only on the ground that appellant have not produced the challans. 2. Shri SJ Vyas, Ld. Counsel appearing on behalf of the appellants referr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... served that the claimant has fulfilled his liability of making payment of ₹ 52,00,000/- as pre deposit by two different Banker s cheques submitted to the investing Agency i.e. DRI during the investigation. The said Banker s Cheques were sent to the Office of the Commissioner of Customs, Ahmedabad by the Joint Director, DRI for depositing the same in the Government Account. As is evident, the cheque amounting to ₹ 20,00,000/- was deposited vide Challan No. 04/2000 dated 19.01.2000. Though, the copy of the another challan of ₹ 32,00,000/- was not available/traceable still there are am1e references listed herein below, which confirm the payment of ₹ 32,00,000/- in the Government account: (i) Self attested ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n No.. 38/99 dated 12.08.199 has been mentioned vide which the pay order No. 004520 dated 31.07.1999 for ₹ 32,00,000/- must have been deposited and the same must have intimated vide letter no. F.No. VllI-48/Cus/T/99 dated 16.08.99, which is also engraved at the bottom of the letter F.No. 50D/60/99-CI dated 05.08.1999 of Joint Director, (CI), DRT, Delhi. (vii) The copy of challan No. 04/2000 dated 19.01.2000 for the amount of ₹ 20,00,000/- in the Bank of Baroda, Navrangpura Branch, Ahmedabad. (viii) Letter F.No. VIII (HQ)/10/1 G/Review/147/2016 of the Assistant Commissioner (Review), ACC Import Commissionerate, New Custom House, New Delhi, dated 03.10.2016 informing the Deputy, Commissioner (Refund) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue. 5. The sole ground for rejection of the refund claim is that the appellants have failed to produce duty paid documents such as challans to the department. In this regard, we find that as per admitted fact, the payment was taken by the DRI through bankers cheques and the same was deposited in the bank and realized the amount. No challan was taken by the appellant therefore, there is no question of producing any challan by the appellant. So far as the payment by the appellant is concerned, there is no dispute and the payment has been made correctly. Therefore, we hold that appellant are entitled for the refund and the same may be processed in accordance with the law. Appeal is allowed in the above terms. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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