2014 (3) TMI 88

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....impugned order wherein their refund claim was denied for non-submission of the original TR 6 challan. 2. The facts of the case are that by way of adjudication, a demand of Rs. 18,50,675/- along with interest was confirmed and a penalty of Rs. 2,500/- was also imposed against the appellant. On appeal, the Commissioner (Appeals) rejected the stay application and directed the appellant to pre-depo....

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....NO. 275/37/2K-CX dated 02.01.2002 clarifies that in the case of refund, attested Xerox Copy of the Challan in Form T.R.6 is sufficient and there is no requirement to file the original TR-6 challan. The same view was taken by the Hon'ble High Court of Kerala in the case of Narayan Nambiar Meloths vs. Commissioner of Customs - 2010 (25 1) ELT 57 (Ker.). Therefore, the reason for denying of refun....

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....een denied on the ground of time bar. Further, the case law relied on by the learned AR is not relevant to the facts of the case. In fact, in the case of (India Cements Ltd. supra) the duty was paid under protest and in the case the amount has been paid as per-deposit as directed by the Commissioner (Appeals). Therefore, any amount paid as a condition for hearing of appeal cannot be held as the pa....