9911796707
TMI Blog1983 (2) TMI 317X X X X Extracts X X X X X X X X Extracts X X X X ..... cted 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 Assistant Collector has observed that as the payment of duty itself was provisional, refund thereof c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 claim has been rejected, the appellants have submitted that neither the statements in form D-3 nor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the Asstt. Collector s order. I, however, do not accept their plea that further enquiry in this regard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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 discussed above, I hold that the Asstt. Collector s order has been passed in contravention of principles of natural ..... X X X X Extracts X X X X X X X X Extracts X X X X
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