2024 (9) TMI 1041

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....anarayanan , Authorized Representative for the Respondent ORDER All these above appeals arise out of a common Order in Appeal No. 51 to 54/2014 dated 10.10.2014 passed by the Commissioner of Central Excise ( Appeals ) , Trichy. 2. Brief facts of the case are that the appellant filed four Bills of Entry for import of coal (non-coking) of Indonesian origin. The above bills of entry were provision....

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....ling the claims. The test of unjust enrichment was also satisfied and the OIO record that the excess duty paid by the appellant has not been passed on to any other person. On appeal, although they were prepared to file the original duty paid challans, the Commissioner Appeals has upheld the OIO and held that the refund claims were correctly rejected for want of original documents being submitted a....

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....r refund of said duty, they had not produced the documents towards payment of duty for the refund claim of Rs.46,362/-; Rs.22,500//-; Rs.34,125/- and Rs.22,500/-. While claiming refund of duty, the appellants has to produce documents evidencing the payment of duty as per Sec. 27(1)(b) and sec. 28C of Customs Act, 1962. Based on the supportive original documents produced by the appellants, the adju....

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.... I find that the Original Authority, having found that the appellant was eligible for refund should not have been in a hurry to reject the claims and could have given them time to furnish the original documents. It is expected that quasi-judicial authorities follow a fair procedure and ensure that the taxpayer is treated in a just and judicious manner. The Supreme Court, in the case of Sambhaji an....