1996 (9) TMI 229

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.... The matter was listed for admission. However, considering the issue involved, admitting the appeal, the same is taken up for decision on merits. 2. Heard Shri K.B. Kotian, Manager of the appellants and Shri K.M. Mondal, the ld. SDR for the Respondent. 3. The appellants filed a claim for refund of Rs. 22,403/-. The same was initially rejected by the Assistant Collector. The Coll....

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....hat the duplicate copy of Bill of Entry was surrendered by them to the Assistant Collector on 3-4-1989 against the acknowledgement, which they produced before the said authority and hence, it was not possible for them to re-surrender the same before the Assistant Collector (Refund). There being a specific observation made in the order of the Collector (Appeals), the Assistant Collector sanctioning....