2011 (5) TMI 125

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..... ty paying documents, while noting that the assessees had submitted that they had filed original documents (TR.6 challans) - Fresh orders are to be passed after extending a reasonable opportunity to the assesses of being heard in their defence and producing such documents as they deem fit to establish payment of duty of the amount of which refund is being sought - Appeal is allowed by way of remand .....

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..... amounts to substantial compliance with the requirement of Rule 233B in the light of Tribunal s orders in ICEM Engineering Co.P.Ltd. Vs CCE [1989 (44) ELT 744] and Collector of C.Ex. New Delhi Vs Unik Springs (I) Faridabad [1995 (77) E.L.T.407]. I, therefore, hold that the appellants have complied with the requirement of Rule 233B and that rejection of the refunds on this ground cannot be sustaine .....

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