2016 (11) TMI 261

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..... e appellant has ever given any indemnity bond, I therefore remand the matter to the original adjudicating authority with a direction that the adjudicating authority shall allow the appellant to execute an indemnity bond against the losts of original TR 6 challan and on that basis refund can be reprocessed. Needless to say that the appellant shall be granted an opportunity of personal hearing and t .....

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..... ed on the ground that in respect of the refund claim of 4% SAD under Notification No. 102/2007 dt. 14.9.2007, the original TR 6 challan was not submitted by the appellant. The Ld. Commissioner (Appeals) also observed that if the TR-6 challan is lost, the fact should have been brought to the notice of the adjudicating authority at the initial stage. 3. Shri Jhammansingh, Ld. Counsel for the appe .....

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..... nctioned. However, from the records it is not appearing that the appellant has ever given any indemnity bond, I therefore remand the matter to the original adjudicating authority with a direction that the adjudicating authority shall allow the appellant to execute an indemnity bond against the losts of original TR 6 challan and on that basis refund can be reprocessed. Needless to say that the appe .....

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