9911796707
TMI Blog2024 (9) TMI 1041X X X X Extracts X X X X X X X X Extracts X X X X ..... yer is treated in a just and judicious manner. The Supreme Court, in the case of SAMBHAJI VERSUS GANGABAI [ 2008 (11) TMI 393 - SUPREME COURT] , has held that procedure cannot be a tyrant but only a servant. It is not an obstruction in the implementation of the provisions of the Act, but an aid. The procedures are handmaid and not the mistress. It is a lubricant and not a resistance. The matter is remanded to the Original Authority, only to examine the original challans which shall be submitted by the appellant before her/him and if found correct to sanction the refund without delay - Appeal disposed off by way of remand. - Hon ble Shri M. Ajit Kumar , Member ( Technical ) Ms. Shobhana Krishnan , Advocate for the Appellant Shri N. Satyana ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the refund claims were correctly rejected for want of original documents being submitted at the refund filing stage. She prayed that the refund may be sanctioned as substantial relief should not be denied on procedural grounds. 3.2 The Learned AR has reiterated the points given in the impugned order. 4. I have carefully considered the appeals and have heard the rival parties. I find that the impugned order of the Commissioner (Appeals) after examining the matter has stated as under:- 5. The application for refund should be filed along with relevant documents regarding payment of duty, reasons for claiming refund and evidence that customs duty has been paid and has not been passed on to another person. The refund form will be scrutinized f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... them time to furnish the original documents. It is expected that quasi-judicial authorities follow a fair procedure and ensure that the taxpayer is treated in a just and judicious manner. The Supreme Court, in the case of Sambhaji and Others v. Gangabai and Others, reported in (2008) 17 SCC 117, has held that procedure cannot be a tyrant but only a servant. It is not an obstruction in the implementation of the provisions of the Act, but an aid. The procedures are handmaid and not the mistress. It is a lubricant and not a resistance. 6. In the circumstances the impugned order is set aside and the matter is remanded to the Original Authority, only to examine the original challans which shall be submitted by the appellant before her/him and if ..... X X X X Extracts X X X X X X X X Extracts X X X X
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