2018 (4) TMI 1468

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..... nt - N/N. 102/2007 dated 14.9.2007 - Held that: - there is no requirement of producing the originals before the refund sanctioning authority - the authorities below cannot insist that the appellant has to produce the original document - rejection of refund set aside - appeal allowed - decided in favor of appellant.
Ms. Sulekha Beevi C.S., Member (Judicial) and Shri Madhu Mohan Damodhar, Member .....

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..... She submitted that it may not be practically possible for an assessee to produce all the originals of the Bills of Entry, TR6 challans as well as sales invoices. When there is no dispute with regard to correlation of the import and the sales invoices as supported by Chartered Accountant's certificate, the rejection of refund is unjustified. It is also stressed by the ld. counsel that the departme .....

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..... of Entry, TR6 challan and sales invoices. On perusal of Notification No.102/2007, we find that there is no requirement of producing the originals before the refund sanctioning authority. Therefore the authorities below cannot insist that the appellant has to produce the original document. The original authority has noted in the order that the appellant has produced copies of all documents along wi .....

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