Special additional duty refund cannot be denied merely for lack of original documents when copies and a CA certificate are furnished.

Refund of special additional duty could not be refused merely because original Bills of Entry, TR6 challans and sales invoices were not produced. On a reading of Notification No. 102/2007-Cus., there was no requirement that originals be filed before the refund sanctioning authority, and the circular relied on also treated copies of invoices as sufficient. Since the claimant furnished copies of the documents together with a Chartered Accountant's certificate, insistence on originals was unwarranted. The refund rejection was therefore held unjustified and set aside with consequential relief.

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Issues: Whether refund of special additional duty could be rejected for non-production of original Bills of Entry, TR6 challans and sales invoices, when copies of the documents and a Chartered Accountant's certificate were furnished.

Analysis: The refund claim was rejected solely because originals of the Bills of Entry, TR6 challans and sales invoices were not produced. On a reading of Notification No. 102/2007-Cus., there was no stipulation requiring production of originals before the refund sanctioning authority. The appellant had produced copies of the documents along with a Chartered Accountant's certificate, and the circular relied upon also clarified that copies of invoices were sufficient. In these circumstances, insistence on originals was unwarranted.

Conclusion: The rejection of the refund claim was unjustified and was set aside, with consequential relief.

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