https://www.taxtmi.com/caselaws?id=387113 The Tribunal allowed the appeal, determining that the appellant was entitled to a refund of Rs. 52 lakh despite the absence of produced challans. The payment made through banker's cheques to the Directorate of Revenue Intelligence was acknowledged and accepted by the Revenue, rendering the lack of challans irrelevant to the refund claim. The Tribunal emphasized that since the payment was correctly made without the issuance of challans, the appellant was not obligated to produce them. The Tribunal instructed the refund to be processed in compliance with the law, ultimately ruling in favor of the appellant. en-us Thu, 26 Sep 2019 00:00:00 +0530 Mon, 16 Mar 2020 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387113 The Tribunal allowed the appeal, determining that the appellant was entitled to a refund of Rs. 52 lakh despite the absence of produced challans. The payment made through banker's cheques to the Directorate of Revenue Intelligence was acknowledged and accepted by the Revenue, rendering the lack of challans irrelevant to the refund claim. The Tribunal emphasized that since the payment was correctly made without the issuance of challans, the appellant was not obligated to produce them. The Tribunal instructed the refund to be processed in compliance with the law, ultimately ruling in favor of the appellant. Case-Laws Customs Thu, 26 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387113