SAD refund cannot be rejected for mere non-production of Original Documents

M/s. Wipro Ltd. Vs Commissioner of Customs (CESTAT Chennai) 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 appellant. Thus, for want of production of original documents, refund claim was rejected, which was later upheld by Commissioner (Appeals). Hence this appeal. 2. On behalf of the appellant, ld. counsel Ms. Cynduja Cris...