Refund rejected on the ground that original TR-6 challan not enclosed with claim, can be allowed on submission on the same

The only ground on which the refund claim has been rejected is that the original copy of TR-6 challan was not produced. Since according to the appellant, the original copy is now available with them, the appellant are directed to produce the same before the original Adjudicating Authority. The impugned order is, therefore, set aside and the matter is remanded to the original Adjudicating Authority for reconsidering the refund application on merits after taking into account the original copy of the TR-6 challan produced by the appellant. The same can be accepted, if on verification, the department is satisfied about its authenticity.

IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
WEST BLOCK NO.2 R K PURAM, NEW DELHI-110066
PRINCIPAL BENCH
COURT NO.III

Please become a Premium member. If you are already a Premium member, login here to access the full content.