2017 (3) TMI 1630

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....t. ORDER The issue in this appeal by the Revenue is whether the refund claim of S.A.D. (Special Additional Duty in lieu of Sales Tax) paid at the time of import have been rightly refused on the failure of the respondent to file original copy of the bill of entry and the relevant challans. 2. The respondent-assessee an importer, had imported Nickel Cathode under Bill of Entry No. 7545351, d....

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.... (Appeals) took notice of the facts that the Adjudicating Authority failed to consider the FIR and the indemnity bond filed. Further, the Adjudicating Authority failed to follow the law and procedure adopted by the Customs Department in case of loss of bill of entry and TR-6 Challans. However, the documents on record of the Adjudicating Authority like copy of bill of entry and TR-6 Challan, CA cer....

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....ly, in view of the Board circulars, he directed the court below to allow the refund subject to verification of the documents on record. 3. Being aggrieved the Revenue is in appeal before this Tribunal on the ground that Para-II of C.B.E. & C. Circular No. 16/2008-Cus. provides - "Wherever refund claims are sanctioned necessary defacement of the original bill of entry may be carried out in o....