2016 (11) TMI 261

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....st 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 refund claim of 4% SAD under Notification No. 1....

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....ndings 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 not appearing that the appellant has ever given any....