2018 (4) TMI 1468

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....pellant Shri K. Veerabhadra Reddy, JC (AR) for the Respondent   Per Bench Brief facts are that the appellant filed refund claim for refund of special additional duty (SAD) in terms of Notification No. 102/2007 dated 14.9.2007. The original authority rejected the refund claim on the ground that only photocopies of the Bills of Entry, TR6 challans and sales invoices were produced by the appe....

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....n the notification itself says that copies of the document have to be provided. She relied upon Circular No. 16/2008-Cus. dated 13.10.2008 and submitted that the circular has clarified that it is sufficient to produce copy of invoices. She relied upon the decision in the case of Commissioner of Customs Vs. Camco Multi Metal Ltd. - 2017 (358) ELT 349 (Tri. All.) wherein the Tribunal has dispensed w....