2010 (11) TMI 329

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....Shri Aqeel Sheerazi, Advocate, for the Appellant. B.P. Pereira, JDR, for the Respondent. [Order]. - By the impugned order, the refund claim of the appellant was rejected by the lower authorities on the ground that the appellant failed to produce the original invoice which was cancelled subsequently by them against which they have paid the duty while raising the invoice. As the goods were ....

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....ada unit was also sent to the adjudicating authority but the refund claim was denied on the ground that original invoice can be misused by unscrupulous person. He also submitted that the name of consignee in the impugned invoice is Wada Unit and their address is also mentioned in the invoice. Except Wada Unit, nobody can take the credit of the said invoice. He also filed the certificate issued by ....