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TMI Blog1983 (2) TMI 317X X X X Extracts X X X X X X X X Extracts X X X X ..... e also considered the appellants' submissions. 2. The appellants refund claim has been rejected by the Assistant Collector on two grounds : firstly, the claim had been filed in respect of duty which was paid on provisional basis as evidenced from the bills produced in support of the claim, and secondly, the appellants had failed to produce documents required in support of the claim. The Assi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ciples of natural justice and vitiated the legality of Asstt. Collector's order. They have, however, submitted that in case Appellate authority felt that it was necessary to find out the correct nature of these bills as evidence of duty paid on the inputs he should himself undertake enquiries and decide the appeal thereafter. As regards non-production of documents, the other ground on which refund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tted the Asstt. Collector's finding that supporting documents had not been submitted is at variance with facts. 4. It is observed that the appellants had not been informed in the show cause notice or at any time thereafter that their claim was liable to be rejected on the ground of provisional payment of duty by their supplier. I accept their contention that this has vitiated the legality of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Asstt. Collector should be satisfied that the conditions mentioned in the notification have been fulfilled. This satisfaction can be obtained by causing necessary enquiries into the accounts maintained by the appellants. On the basis of these enquiries the Asstt. Collector could have come to a conclusion regarding the admissibility or otherwise of the refund claim. 6. For the reasons discuss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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