https://www.taxtmi.com/caselaws?id=359357 Refund of special additional duty could not be refused merely because original Bills of Entry, TR6 challans and sales invoices were not produced. On a reading of Notification No. 102/2007-Cus., there was no requirement that originals be filed before the refund sanctioning authority, and the circular relied on also treated copies of invoices as sufficient. Since the claimant furnished copies of the documents together with a Chartered Accountant's certificate, insistence on originals was unwarranted. The refund rejection was therefore held unjustified and set aside with consequential relief. en-us Tue, 24 Apr 2018 00:00:00 +0530 Fri, 06 Mar 2020 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359357 Refund of special additional duty could not be refused merely because original Bills of Entry, TR6 challans and sales invoices were not produced. On a reading of Notification No. 102/2007-Cus., there was no requirement that originals be filed before the refund sanctioning authority, and the circular relied on also treated copies of invoices as sufficient. Since the claimant furnished copies of the documents together with a Chartered Accountant's certificate, insistence on originals was unwarranted. The refund rejection was therefore held unjustified and set aside with consequential relief. Case-Laws Service Tax Tue, 24 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359357