Refund under customs notification requires proof of compliance, with verification of documents necessary before reconsidering the claim.

Refund under Notification No. 102/2007-Cus was stated to depend on strict compliance with the notification conditions, and the claimant had to establish that those conditions were satisfied. Because the documentary foundation for the claim required examination by the adjudicating authority, an appellate grant of refund could not be sustained without such verification. The matter was therefore remanded for production and scrutiny of documents and for reconsideration of the refund claim in light of the notification requirements.

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Issues: Whether the refund claim under Notification No. 102/2007-Cus dated 14.9.2007 could be granted without proof that its conditions were satisfied, and whether the matter should be remanded for verification.

Analysis: The refund was held to depend upon compliance with the notification conditions. As the respondent had to establish satisfaction of those conditions and the documentary basis was required to be examined by the adjudicating authority, the appellate order granting refund could not stand without such verification.

Conclusion: The matter was remanded to the adjudicating authority for production and verification of documents and for reconsideration of the refund claim in the light of the notification conditions.

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