9911796707
TMI Blog1987 (9) TMI 262X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent. [Order per : V.T. Raghavachari, Member (J)]. -A refund claim preferred by the appellants M/s British India Corporation Ltd. in respect of duty paid on yarn cleared during the period 25-3-1976 to 4-6-1977 was rejected by the Assistant Collector under his order dated 15-8-1981 on the ground that the claim was not supported by the necessary documents. On appeal the Collector (Appeals) uph ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r as the PLA and the Treasury Challans are concerned they would be available with the Assistant Collector also in his own file and the rejection of the claim for want of production of these by the appellants was not justified. He submitted that if the appellants had been called upon to product these documents also they would certainly have done so. It does not appear that they were called upon to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cumstances we feel that it would be in the interests of justice if the appellants were permitted to produce these documents at least hereafter so that their refund claim may be considered on its merits and disposed of. 5. Accordingly this appeal is allowed and the orders of the lower authorities are set aside remitting the matter to the Assistant Collector for de novo adjudication after allowing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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