9911796707
TMI Blog2011 (1) TMI 463X X X X Extracts X X X X X X X X Extracts X X X X ..... - 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 - Decided in favour of the assessee by way of remand - 923 of 2010 (SM) - 60/2011 SM(BR) - Dated:- 13-1-2011 - Rakesh Kumar, J. For Appellant: Shri R K Philips, Adv. For Respondent: Shri S K Bhaskar, DR Per: Rake ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed only photocopy. On appeal to Commissioner (Appeals), the Assistant Commissioner's order was upheld. It is against this order that the present appeal has been filed. 2. Heard both the sides. 3. Shri R.K. Philips, Advocate, the learned Counsel of the appellant, at the time of hearing pleaded that though at the time of filing refund claim, the original TR-6 challan having been misplaced could ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an be verified only by the original Adjudicating Authority and he has no objection for remand of the case for considering the refund claim on merits after verifying the original copy of the challan. 5. I have carefully considered the submissions from both the sides and perused the records. 6. The only ground on which the refund claim has been rejected is that the original copy of TR-6 challan ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
