Refund available even in absence of payment challan

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 c...