1984 (12) TMI 318

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....plication filed before the Govt. of India against the Order-in-Appeal bearing No. S/49-120/81M, dated 6-7-1981 passed by the Appellate Collector of Customs statutorily stood' transferred to the Tribunal for being heard as an appeal. 2. The appellant's refund claim of duty on short-laeading goods was rejected by the authorities below as unsubstantiated for non-production of documents such as ....

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....sp;Shri Krishan Kumar for the Respondent Collector however submitted that mere proof of payment of duty twice would not be sufficient though appellants are required to produce at least the correspondence to establish that the very goods had been over-carried and subsequently brought back. No such documents have been produced. 5. Considered the submissions made' on both sides. The appellants ....