2017 (3) TMI 1092

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....) for the Department (s) None for the Respondent (s) Per Mr. Anil Choudhary. The issue in this appeal is, whether the Ld. Commissioner (Appeals), under the fact that the respondent-assessee have lost some of the original documents including the Bill of Entry, have rightly directed to allow the refund of SAD subject to verification of the documents, observation of the procedures and compli....

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.... as per para 2(e) of notification, they have filed all the relevant documents for processing of the refund claim. The Adjudicating Authority was pleased to reject the refund claim on the ground that filing original copy of Bill of Entry is a statutory requirement, which cannot be substituted by any other documents and the copy of FIR/Bills Diary, is general in nature and not specific. Being aggrie....

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....o ensure that in no case refund is entertained on the same documents for same goods, covered under Bill of Entry again. Learned counsel further urged that on the reading of notification together with the aforementioned circulars, the list of documents do not include the original Bill of Entry. It was also observed that where original Bill of Entry or challan is missing, even assuming that the orig....

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....d to be bad. The learned counsel have also urged that in the enclosed copy of the intimation given to the Police Station, Suraj Nagar, wherein the date of acknowledgement is shown as 01.08.2014, the same is inclusive of two list, one for the bill of entry and other for TR-6 challans. 3. The Ld. AR for Revenue, relies on the Order-in-Original and the grounds of appeal of the Revenue. The grounds....