2004 (8) TMI 438

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..... er : M.P. Bohra, Member (J)]. This appeal has been filed against the order dated 15-9-03 passed by Commr. of Appeals, Central Excise Customs, BBSR. He upheld the impugned order and rejected the appeal. Heard Shri B.J. Mookherjee, Advocate for appellant and Shri J.R. Madhium, JDR for Respondent. Learned Advocate for appellant submits that the refund claim has been rejected on the sole gro .....

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..... ty concerned along with the refund claim. The appellant failed to produce duplicate copy of AR-4s and, therefore, the adjudicating authority has rightly rejected the refund claim. 3. In present case the refund claim of appellant has been rejected on the sole ground that duplicate copies of the AR-4s documents were not received by the Central Excise Rebate Sanctioning Authority from the Hilli Bor .....

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