Refund of pre-deposit allowed on duplicate TR-6 challan accepted as sufficient proof for claim.

A duplicate TR-6 challan, duly attested by the bank and already filed with the refund claim, was treated as sufficient proof for refund of the pre-deposit amount furnished under the stay order. The delay caused by non-production of the original challan was not accepted as a bar where the applicants had supported their claim with further copies and correspondence. Refund was therefore directed to be granted within eight weeks.

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Issues: Whether the pre-deposit amount furnished pursuant to the stay order was liable to be refunded to the applicants on the basis of the duplicate TR-6 challan already filed with the Customs authorities.

Analysis: The Tribunal noted that the delay in refund was attributed to non-production of the original TR-6 challan, while the applicants asserted that the duplicate challan duly attested by the bank had already been filed along with the refund claim and later supported by further copies and correspondence. On the basis of the material placed by both sides, the Tribunal accepted the duplicate challan as sufficient proof for refund purposes.

Conclusion: The refund of the pre-deposit amount was directed to be granted to the applicants within eight weeks.

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