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TMI Blog2017 (12) TMI 1679X X X X Extracts X X X X X X X X Extracts X X X X ..... nd claim only on this ground cannot be sustained, especially since the lower authorities very well have confirmed the fact of discharge of duty liability based on other documents submitted by the appellant - Moreover, appellants have not been found wanting in fulfillment of any of other conditions given under para (2) of the N/N. 102/2007-Cus. In the absence of any other discrepancy or shortcoming, appellants are very much eligible for grant of the refund amount as claimed by them under N/N. 102/2007-Cus. - Appeal allowed - decided in favor of appellant. - C/41144/2015-DB - Final Order No. 43400/2017 - Dated:- 21-12-2017 - Ms. Sulekha Beevi C.S., Member (J) and Shri Madhu Mohan Damodhar, Member (T) Ms. Swarupa, Advocate, for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, the documents submitted by the Appellant contain the detail of Bill of Entry No. and date which can be easily cross checked with the refund application made. (iii) Purpose of condition 2(e) of Notification No. 102/2007-Cus. is to ensure that the amount of customs duty claimed as refund should be actually paid by the Applicant and the amount claimed as refund should not exceed the amount of duty paid. Admittedly, such details are contained in the bank challan evidencing payment of SAD with a cross reference to the subject Bill of Entry covered under the refund claim. Thus, once the intention of condition No. 2(e) of Notification No. 102/2007-Cus. is fulfilled, the appellant will become eligible for refund of SAD paid. (iv) At t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otocopy of bank challans evidencing payment of customs duty, extract from ICEGATE duly certified by Chartered Accountant as proof of payment. This being so, just because in the photocopy of T.R. 6 challan the date of payment is not clear, rejection of the refund claim only on this ground cannot be sustained, especially since the lower authorities very well have confirmed the fact of discharge of duty liability based on other documents submitted by the appellant. Moreover, appellants have not been found wanting in fulfilment of any of other conditions given under para (2) of the Notification No. 102/2007-Cus. In the circumstances, we hold that in the absence of any other discrepancy or shortcoming, appellants are very much eligible for grant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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