9911796707
TMI Blog2011 (9) TMI 265X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent Per Archana Wadhwa : Being aggrieved with the order passed by the Commissioner (Appeals), revenue has filed the present appeal. I have heard Shri R. Jagdev, learned SDR for the Revenue and Shri J. M. Sharma, learned Consultant for the respondents. 2. The brief facts of the case are that appellant had imported goods under the cover of Bill of Entry, as detailed in the impugned ordere a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods was found to be not sold by the appellant involving the SAD amount of Rs.72,782/- and the claim in this regard stands withdrawn by the appellant vide their letter dated 5.10.2009. The adjudicating authority thereafter proceeded and rejected the claim in respect of the Bill of Entry No. 101960 dated 8.11.2007 on the ground that the triplicate or any other original copy of the Bill of Entry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 007. That have also contended that they have also fully complied with the provisions of Para 5 [(5.1) to (5.3)] of the CBEC Circular No. 6/2008 dated 28.4.2008, by filing all the documents required therein. 4. The Commissioner (Appeals) held as under : "7.3 It is observed that the only observation by the adjudicating authority, for rejecting the refund claim, is that the appellant we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er alia, provide copies of the following documents along with the refund claim: (i) document evidencing payment of the said additional duty; (ii) invoices of sale of the imported goods in respect of which refund of the said additional duty is claimed; (iii) documents evidencing payment of appropriate sales tax or value added tax, as the case may be, by the importer, on sale of such import ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y has discussed in details that there is no requirement of original bill of entry in terms of notification. Even otherwise, it is not in dispute that the appellants have paid the dues and the technical ground of non production of original copy of bill of entry cannot be made a basis for denial of the benefit of notification. Accordingly, I find no infirmity in the view adopted by Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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