Refund of special additional duty cannot be denied merely for missing original challans when circular permits copies and CA certification.

Refund of special additional duty could not be rejected merely because original ST/VAT challans were not produced, where the assessee had filed copies of payment documents, a Chartered Accountant's certificate and a correlation statement. The governing circular permitted such supporting documents for refund claims and allowed originals to be called only in doubtful cases for verification. Insisting on original challans as an absolute precondition was contrary to the circular. The rejection was therefore unsustainable, and the refund entitlement was restored.

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Issues: Whether the refund claim of special additional duty could be rejected merely for non-production of original ST/VAT challans when the assessee had furnished copies of payment documents along with the Chartered Accountant's certificate and correlation statement.

Analysis: The refund was denied on the sole ground that original ST/VAT challans were not produced. The governing circular clarified that, for refund claims under the relevant notification, importers may submit copies of ST/VAT challans or other payment documents along with a Chartered Accountant's certificate confirming payment. The circular further stated that original challans may be called for only in doubtful cases for verification. Since the documents were already furnished and the claim stood correlated, insistence on original challans as an absolute precondition was contrary to the circular instructions.

Conclusion: The rejection of the refund claim on the ground of non-production of original ST/VAT challans was unsustainable and was set aside in favour of the assessee.

Final Conclusion: The assessee's refund entitlement was restored because the authority could not disregard the circular-based procedure and reject the claim on a requirement not mandated as compulsory.

Ratio Decidendi: Where the governing circular permits submission of copies of ST/VAT challans or payment documents with a Chartered Accountant's certificate, refund cannot be refused merely for want of original challans unless the case is one of genuine doubt requiring verification.

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