Appellate tribunal grants refund without original document, emphasizes indemnity bond for lost papers.

The appellate tribunal in Bangalore ruled in favor of the appellant for a refund claim of Rs. 42,345.06, despite the absence of the original TR6 challan with the refund application. The tribunal held that formal refund applications are unnecessary for refunds ordered by higher forums like the High Court. Refunds can be facilitated through indemnity bonds in cases of lost or destroyed TR6 challans, and refusal of payment in such instances is deemed unjustified.

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The appellate tribunal in Bangalore ruled in favor of the appellant for a refund claim of Rs. 42,345.06, despite the original TR6 challan not being submitted with the refund application. The tribunal stated that formal refund applications are not required for refunds ordered by higher forums like the High Court. Refunds can be made through indemnity bonds in cases where TR6 challans are lost or destroyed. Refusal of payment in such cases is not justified.

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