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TMI Blog2017 (3) TMI 1092X X X X Extracts X X X X X X X X Extracts X X X X ..... ay be defaced. The word may indicate that it would be preferably done but not essentially done - thus, the filing of the original Bill of Entry is not an essential document for processing of refund in terms of N/N.. 102/2007 -CUS read with N/N. 06/2008-CUS - refund allowed - appeal dismissed - decided against Revenue. - C/54608/2014-CU[SM] - A/70215/2017-SM[BR] - Dated:- 29-11-2016 - Mr. Anil C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee, thereafter, filed refund claims for refund of SAD in terms of Notification No. 102/2007-CUS. The SCN dated 31.05.2013 was issued proposing to reject the refund claim for non-fulfillment of condition of notification read with Circular No.06/2008 - CUS, 16/2008-CUS and 18/2010 - CUS. The assessee replied that original bill of entry, TR-6 challan have been lost in transit and they submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... treating the original bill of entry is a mandatory requirement for the refund claim being processed. Further observed that CBEC circular No.06/2008 -CUS provides that the jurisdictional Commissioner/Chief Commissioner of respective Custom House should ensure that there is no delay in disposal of the 4% of SAD-refund claims in terms of Notification No.102/2007-CUS. Whenever refund claim is sanctio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to claim legitimate refund, due to him, for that reason alone. It is a usual practice in such cases to make refund after obtaining an indemnity bond, which would certainly safeguard the interest of the Revenue, in the matter against any possible future claim on the basis of the missing document. It was also urged that the respondent-assessee have submitted photocopy of Bill of Entry duly atteste ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in original. Secondly, the Circular No.06/2008 - CUS provides that the Bill of Entry may be defaced. The word may indicate that it would be preferably done but not essentially done. Accordingly, it is held that the filing of the original Bill of Entry is not an essential document for processing of refund in terms of Notification No. 102/2007 -CUS read with Notification No.06/2008-CUS. Accordingl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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