2012 (6) TMI 151 - AT - Customs

Claim of refund - notification No. 102/2007-Cus dated 14.9.2007 - learned C.S. attendance was ignored on behalf of the appellant without proper Power of Attorney executed by the company - Held that - If the respondent satisfy the authority, there is no hurdle to grant refund, if permissible by law - Documentary evidences in support of satisfaction of the notification are to be filed before the adjudicating authority within 6 weeks of receipt of this order or reference to the documents already filed - since burden of proof lies on the respondent to show that conditions of notification are satisfied.

Summary

The Appellate Tribunal CESTAT, New Delhi remanded an appeal to the adjudicating authority due to refund granted without fulfilling notification requirements. The respondent must provide documentary evidence within 6 weeks to show satisfaction of the notification conditions. The burden of proof lies on the respondent. Stay application rejected, appeal disposed.