Case Law Details
Deep Exports Vs Commissioner of Customs (CESTAT Ahmedabad)
The sole ground for rejection of the refund claim is that the appellants have failed to produce duty paid documents such as challans to the department. In this regard, we find that as per admitted fact, the payment was taken by the DRI through bankers cheques and the same was deposited in the bank and realized the amount. No challan was taken by the appellant therefore, there is no question of producing any challan by the appellant. So far as the payment by the appellant is concerned, there is no dispute and the payment has been made correctly. Therefore, we hold that appellant are entitled for the refund and the same may be processed in accordance with the law. Appeal is allowed in the above terms.
FULL TEXT OF THE CESTAT JUDGEMENT
This appeal has been filed against order-in-appeal which upheld the order-in-original whereby refund of Rs. 52 Lakh was rejected by the Assistant Commissioner of Customs, Ahmedabad only on the ground that appellant have not produced the challans.
2. Shri SJ Vyas, Ld. Counsel appearing on behalf of the appellants referred to Para 6.2 of the order-in-original. He submits that there is clear admission by the department that amount of Rs. 52Lakh has been deposited by the appellant through banker’s cheques before DRI during investigation.
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