2022 (6) TMI 1224

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sh Srivastava, Advocate for the Appellant Shri Ramesh Kumar, Assistant Commissioner, Authorised Representative for the Respondent ORDER We have heard the appeal and perused the case record. As can be observed during investigation two demand drafts of Rs.34,00,000/-bearing No. 4729 dated 04.03.2014 and Rs.31,00,000/- bearing No. 2331 dated 07.03.2014 were deposited by the Appellant. In the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and contented that the then Branch Manager Mr. Anil Khandelwal of IDBI Bank, Prit Bihar, New Delhi had clarified to the Respondent-Department vide his email dated 05.06.2020 and 15.06.2020, in response to the query by the Respondent-Department made though email dated 04.06.2020 with annexed letter dated 02.06.2020, that the said demand draft bearing No. 2331 for an amount of Rs.31,00,000/- was iss....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....fore the Refund Sanctioning Authority and the Commissioner (Appeals). 3. This being the facts on record and having regard to the fact that proof of email reply fully acknowledged that demand draft  was drawn with money transferred from the bank account of Appellant, it can be said without the slightest hesitation that the submission made by the Appellant before the Commissioner of Customs ....