https://www.taxtmi.com/caselaws?id=198851 The Tribunal dismissed the Revenue's appeal and directed the Adjudicating Authority to verify the submitted documents and process the refund of Special Additional Duty without the original bill of entry and TR-6 Challan. The decision emphasized procedural fairness and the importance of considering alternative evidence when original documents are unavailable. The ruling highlighted that strict adherence to document requirements should not override the substantive eligibility for a refund, ensuring a balanced approach in customs procedures. en-us Wed, 22 Mar 2017 00:00:00 +0530 Sat, 10 Feb 2018 07:28:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198851 The Tribunal dismissed the Revenue's appeal and directed the Adjudicating Authority to verify the submitted documents and process the refund of Special Additional Duty without the original bill of entry and TR-6 Challan. The decision emphasized procedural fairness and the importance of considering alternative evidence when original documents are unavailable. The ruling highlighted that strict adherence to document requirements should not override the substantive eligibility for a refund, ensuring a balanced approach in customs procedures. Case-Laws Customs Wed, 22 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198851