2004 (8) TMI 438

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....t. Shri J.R. Madhium, JDR, for the Respondent. [Order per : M.P. Bohra, Member (J)]. - This appeal has been filed against the order dated 15-9-03 passed by Commr. of Appeals, Central Excise & Customs, BBSR. He upheld the impugned order and rejected the appeal. Heard Shri B.J. Mookherjee, Advocate for appellant and Shri J.R. Madhium, JDR for Respondent. Learned Advocate for appellant su....

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....he appellant to submit the duplicate copies of AR-4s to the authority concerned along with the refund claim. The appellant failed to produce duplicate copy of AR-4s and, therefore, the adjudicating authority has rightly rejected the refund claim. 3. In present case the refund claim of appellant has been rejected on the sole ground that duplicate copies of the AR-4s documents were not recei....