2016 (3) TMI 467

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....DER PER : RAMESH NAIR This appeal is directed against Order-in- Appeal No. 392(CRC-IIA)/2013(JNCH)/IMP-305 dtd. 30/4/2013 passed by the Commissioner of Customs (Appeals), JNCH, Sheva, Mumbai, wherein Ld. Commissioner (Appeals) upholding the order in original No. 1006/2012 AM(I) dated 26/4/2012 rejected the appeal filed by the appellant. 2. The fact of the case is that appellant filed refund cla....

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....he importer towards filing the claim on 30/9/2010. Since the original file is not traceable in the department and appellant is unable to establish sufficient ground that the refund claim has been submitted on 30/9/2010. He also held that as per available record it cannot be treated that the date of submission of refund could not be treated correct. He therefore concluded that in this circumstances....

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....er except the general practice the adjudicating authority could not establish any evidence that refund claim submitted and acknowledged on 30/9/2010 is incorrect. He submits that there is clear rubber stamp and signature of the person, who received the refund claim in the custom department. For assessee nothing more can be obtained from the department as regard acknowledgement of submission of ref....

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....orged. Even in the Adjudication order as well as in the Commissioner (Appeals) order there is no charge of any wrong doing or forgery as regard the acknowledgment of the filing of refund claim with the Custom department. I do not agree with lower authorities contention that as general practice file number is mentioned on the acknowledgment. Once the appellant has been given acknowledgment unless ....