Chapter X refund relief survives delayed AR 3 documentation when consignee receipt of goods is undisputed and certified.

Under Chapter X, refund cannot be denied merely because AR 3 certificates were received late where the consignee's receipt of the goods is undisputed. The decisive factor is actual receipt of the goods at the consignee's factory, and the rewarehousing documentation serves as evidence of that receipt. Where the record shows certified receipt and the Revenue does not allege diversion or non-receipt, the Chapter X scheme cannot be displaced by importing procedural requirements from another procedure. On that basis, the refund claim was maintainable and the Revenue challenge failed.

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Issues: Whether refund could be denied for delay in receipt of AR 3 certificates when the goods removed under Chapter X were admittedly received by the consignee.

Analysis: The relevant consideration was whether the goods cleared under Chapter X had actually reached the consignee's factory. The record showed that copies of the AR 3 forms had been submitted along with the claim and that the consignee had certified receipt of the goods. The Revenue did not dispute receipt, nor did it contend that the goods were diverted or not received. In such a situation, the self-contained Chapter X scheme could not be displaced by importing provisions applicable to another procedure merely because there was delay or procedural defect in the AR 3 documentation.

Conclusion: The refund could not be denied on the ground of delay in AR 3 certificates when receipt of goods by the consignee was not in dispute; the Revenue appeal failed.

Ratio Decidendi: Under Chapter X, actual receipt of the goods by the consignee is the ining factor for the refund claim, and mere delay in rewarehousing documentation does not defeat relief where receipt is undisputed.

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