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2009 (3) TMI 165

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..... iplicate copy of the Bill of Entry was not filed along with the claim for refund - Public Notice No. 436/2002 - held that - that since only two copies of the exbond Bill of Entry are generated, one copy for the importer and the other for the bond section, the question of the production of triplicate copy does not arise - There is no dispute that the respondents did produce the duplicate exbond Bil .....

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..... im was filed for refund of the EDD along with copies of necessary documents. The claim was however rejected on the ground that the triplicate copy of the Bill of Entry was not filed along with the claim for refund. The Commissioner (A) set aside the rejection of the claim holding that the triplicate could not be produced and the duplicate copy in original which was available with the respondents h .....

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