https://www.taxtmi.com/caselaws?id=207077 The appellant challenged the rejection of their refund claim due to non-submission of the original Bill of Entry. The Commissioner (Appeals) upheld the rejection, limiting the appeal amount. However, the appellate authority clarified that the notification did not explicitly mandate original documents, and the appellant had fulfilled conditions by providing copies. The absence of the original Bill of Entry should not deny the refund when dues were paid, emphasizing substantive compliance over technicalities. The Commissioner (Appeals) decision was upheld, rejecting the revenue's appeal. en-us Tue, 27 Sep 2011 00:00:00 +0530 Sat, 01 Sep 2012 13:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207077 The appellant challenged the rejection of their refund claim due to non-submission of the original Bill of Entry. The Commissioner (Appeals) upheld the rejection, limiting the appeal amount. However, the appellate authority clarified that the notification did not explicitly mandate original documents, and the appellant had fulfilled conditions by providing copies. The absence of the original Bill of Entry should not deny the refund when dues were paid, emphasizing substantive compliance over technicalities. The Commissioner (Appeals) decision was upheld, rejecting the revenue's appeal. Case-Laws Customs Tue, 27 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207077