2016 (5) TMI 1338

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....he Appellant. Shri Kamal Puggal, Asstt. Commissioner (AR), for the Respondent. ORDER Appellant, M/s. Sanderson Group (I) Pvt. Ltd., disputes order-in-appeal No. 219/MCH/AC/EPCG (M.Cell)/2013, dated 18th March, 2013 of Commissioner of Customs (Appeals), Mumbai Zone-I setting aside, on appeal of Revenue, the refund sanctioned by competent authority. Refund of Rs. 5,49,751/- pertains to bank....

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....e certificate having been issued only on 26th November, 2009, there is no rationale to accept the contention of M/s. Sanderson Group (I) Pvt. Ltd. that the claim had been filed prior to that date. A further submission was made that signature of the importer in the claim attached to the letter purportedly submitted to Customs House on 6th October, 2009 is undated. The first appellate authority acce....

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....n made by the Reviewing Commissioner in the run-up to filing of appeal before Commissioner of Customs (Appeals) that refund application could not have preceded the issue of discharge certificate. 6. Failure to enclose discharge certificate is, undoubtedly, a deficiency and may render the application incomplete but it does not detract from the existence of the refund application. The acknow....