https://www.taxtmi.com/caselaws?id=107657 Non-production of the original triplicate bill of entry was not, by itself, a valid ground to reject a customs refund claim where the duplicate and quadruplicate copies identified the duty payment and claimant, and an indemnity bond was offered. However, refund entitlement under Section 27 of the Customs Act remained confined to the person who actually paid duty pursuant to the assessment order, and that claimant had to show the burden was not passed on. On the admitted facts, duty was paid by the purchaser in a high sea sale transaction, so the appellant failed to satisfy the statutory requirements and the refund claim was not maintainable. en-us Tue, 22 Jul 2003 00:00:00 +0530 Sat, 24 Mar 2012 11:23:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107657 Non-production of the original triplicate bill of entry was not, by itself, a valid ground to reject a customs refund claim where the duplicate and quadruplicate copies identified the duty payment and claimant, and an indemnity bond was offered. However, refund entitlement under Section 27 of the Customs Act remained confined to the person who actually paid duty pursuant to the assessment order, and that claimant had to show the burden was not passed on. On the admitted facts, duty was paid by the purchaser in a high sea sale transaction, so the appellant failed to satisfy the statutory requirements and the refund claim was not maintainable. Case-Laws Customs Tue, 22 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107657