Refund of special additional duty cannot be refused for missing originals when alternate evidence proves import, sale and tax payment.

Refund of special additional duty under Notification No. 102/2007-Cus. cannot be denied solely because the original bill of entry and original challans are not produced, where the importer substantiates the claim through a copy of the bill of entry, FIR, indemnity bond, sale invoices, ledger records and VAT/CST payment evidence. The substantive conditions for refund remain import, subsequent sale on payment of VAT/CST and supporting proof, while the Board circulars operate as procedural guidance and do not create an absolute bar when alternate evidence is available and the loss of documents is explained. The refund claim was therefore admissible with consequential relief.

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Issues: Whether refund of special additional duty under Notification No. 102/2007-Cus. can be denied merely because the original bill of entry and the original challans were not produced, where the importer furnished a copy of the bill of entry, FIR, indemnity bond and other supporting documents.

Analysis: Refund under the notification is to be processed on fulfilment of the substantive conditions relating to import, subsequent sale on payment of VAT/CST, and supporting documentary proof. The absence of the original bill of entry and original TR-6 challans was held not to be a mandatory bar to processing the claim, particularly when the loss of documents was explained and alternate evidence such as FIR, indemnity bond, sale invoices, ledger account and VAT payment records were available. The Board circulars were read as procedural instructions, not as creating an absolute precondition defeating an otherwise admissible claim.

Conclusion: The refund claim could not be rejected solely for non-production of the original bill of entry and challans, and the assessee was entitled to refund with consequential relief.

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