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TMI Blog2016 (8) TMI 876X X X X Extracts X X X X X X X X Extracts X X X X ..... ous TR-6 challans in respect of bills of entry mentioned in the OIO. The Asst. Commissioner of Customs(Refunds) has discussed the issue in details and has also given detailed findings on the entire matter while sanctioning the 4% SAD Refund. No infirmity in the order passed by the Asst. Commissioner of Customs (Refunds) vide OIO No.12529/2010 dt. 3.8.2010 – appeal rejected – decided against Revenue. - Appeal No. C/40584/2013 - Final Order No. 41411/2016 - Dated:- 18-8-2016 - Shri P.K.Choudhary, Judicial Member For the Appellant : Shri S. Nagalingam, AC (AR) For the Respondent : Shri A.K. Jayaraj, Advocate ORDER The appeal has been filed by the Revenue against the order passed by the first appellate authority wherein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the respondent reiterates the findings of the OIO. He submits that all the invoices were submitted before the lower authorities and hence the department's plea that some of the invoices were unsigned on which refund sanctioning authority has sanctioned the refund, is not acceptable. Though the computer generated invoices bear no signature, they produced all the invoices duly signed. There is no basis on this ground. Refund sanctioning authority has gone into the details of all the documents and after being fully satisfied, he has sanctioned the refund. There is no infirmity in the order of refund sanctioning authority. All the grounds made by Revenue before Commissioner (Appeals) are baseless. The learned Counsel relies on the C.B.E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing proceedings, that the respondent-assessee has fulfilled all the conditions of Notification No.102/2007-Cus., dt. 14-09-2007 read with Board's Circular No.6/2008 dt. 28.4.2008 and 16/2008-Cus. and accordingly, sanctioned refunds of 4% Additional Customs duty, which was paid under various TR-6 challans in respect of bills of entry mentioned in the OIO. The Asst. Commissioner of Customs (Refunds) has discussed the issue in details and has also given detailed findings on the entire matter while sanctioning the 4% SAD Refund. I do not find any infirmity in the order passed by the Asst. Commissioner of Customs (Refunds) vide OIO No.12529/2010 dt. 3.8.2010. What is normally upheld or rejected is the impugned order. In the instant case, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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