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TMI Blog2017 (3) TMI 1630X X X X Extracts X X X X X X X X Extracts X X X X ..... hallans? - Held that: - filing of original bill of entry and/or TR-6 Challan is not a mandatory or essential document for the processing of refund under N/N. 102/2007-Cus. - the Adjudicating Authority to complete the verification process within a period of 60 days from the date of receipt of copy of this order, if not done so far, and to disburse the refund immediately thereafter with interest as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claim for ₹ 5,50,103/-. The respondent could not submit the original copy of bill of entry and the respective challans as they had been lost by him. The respondent, at the time of filing the refund claim on 26-7-2013 had also filed copy of FIR and an indemnity bond in respect of the lost bill of entry and respective challans. The Adjudicating Authority vide impugned order denied the refund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d without giving any reason and/or opportunity of hearing. The learned counsel also took notice of the finding recorded by the authority below that he found that the respondent have fulfilled all the required conditions as per the provisions of Notification No. 102/2007-Cus. read with Board Circular No. 6/2008-Cus., dated 28-4-2008 read with Circular No. 16/2008-Cus., dated 13-10-2008 and failed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Having considered the grounds of appeal of Revenue and on perusal of the records I hold that filing of original bill of entry and/or TR-6 Challan is not a mandatory or essential document for the processing of refund under Notification No. 102/2007-Cus. Accordingly, I direct the Adjudicating Authority to complete the verification process within a period of 60 days from the date of receipt of c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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