Refund dispute remitted for fresh consideration after petitioner is allowed to file a legible Bill of Lading and supporting documents.

The appellate authority's refusal to sustain the refund sanction order was set aside for fresh consideration because the record did not clearly show whether the shipping lines were foreign or Indian and the Bill of Lading was illegible. The Court directed reconsideration on merits after giving the petitioner an opportunity to produce a legible copy of the Bill of Lading and other relevant documents. The matter was therefore remitted to the appellate authority for a fresh decision, and the appeal was disposed of accordingly.

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Issues: Whether the appellate authority's refusal to sustain the refund sanction order should be interfered with and the matter remitted for fresh consideration after permitting the petitioner to produce a legible copy of the Bill of Lading and other relevant documents.

Analysis: The challenge arose from the appellate authority's finding that the record did not clearly establish whether the shipping lines involved were foreign or Indian shipping lines, as the enclosed Bill of Lading was not legible. The petitioner's request was that a legible copy could be produced for proper adjudication. In the circumstances, the Court found that the controversy should be reconsidered on merits after giving the petitioner an opportunity to place the necessary material before the appellate authority.

Conclusion: The matter was remitted to the appellate authority for fresh consideration after granting the petitioner an opportunity to produce a legible copy of the Bill of Lading and any other relevant documents, and the appeal stood disposed of accordingly.

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