2016 (11) TMI 261

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.... Order The appeal is directed against the Order-in-Appeal No. 773-775/MCH/DC/CRARS/2012 dated 12.09.2012 passed by the Commissioner of Customs (Appeals), Mumbai-I whereby the Ld. Commissioner rejected the refund claim of Rs. 2,84,869/- for want of original TR-6 Challan. 2. The fact of the case is that the refund claim of Rs. 2,84,869/-was rejected on the ground that in respect of the refu....

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....Assistant Commissioner (A.R.) reiterates the findings of the impugned order. 5. On careful consideration of the submissions made and on perusal of the record, I find that the refund was rejected only for non-submission of original TR 6 challan. In my considered view if an indemnity bond is given by the appellant to the department, the refund can be sanctioned. However, from the records it is no....