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TMI Blog2016 (5) TMI 1338X X X X Extracts X X X X X X X X Extracts X X X X ..... waiting the Export Obligation Discharge Certificate (EODC) under consideration with the competent licensing authority - it was the claim of Revenue that there is no record of application for refund dated 2nd October, 2009 having been received in the Customs House. Held that: - This is a matter that can be resolved on the facts available in the records. Appellant has furnished the application fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ms. Chandni Tanna, Advocates, for the Appellant. Shri Kamal Puggal, Asstt. Commissioner (AR), for the Respondent. ORDER Appellant, M/s. Sanderson Group (I) Pvt. Ltd., disputes order-in-appeal No. 219/MCH/AC/EPCG (M.Cell)/2013, dated 18th March, 2013 of Commissioner of Customs (Appeals), Mumbai Zone-I setting aside, on appeal of Revenue, the refund sanctioned by competent authority. R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s also contended that the discharge certificate having been issued only on 26th November, 2009, there is no rationale to accept the contention of M/s. Sanderson Group (I) Pvt. Ltd. that the claim had been filed prior to that date. A further submission was made that signature of the importer in the claim attached to the letter purportedly submitted to Customs House on 6th October, 2009 is undated. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y counters the submission made by the Reviewing Commissioner in the run-up to filing of appeal before Commissioner of Customs (Appeals) that refund application could not have preceded the issue of discharge certificate. 6. Failure to enclose discharge certificate is, undoubtedly, a deficiency and may render the application incomplete but it does not detract from the existence of the refund appl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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