2003 (8) TMI 115

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..... ainst the refusal of payment, of a refund claim amounting to Rs. 42,345.06 which was pre-deposit made with the Department against a demand made in Form DD2 No 37111, dated 24-4-76, pursuant to an order of the Hon'ble High Court of Andhra Pradesh. 2. After hearing both sides and considering the issue involved herein, it is found - (a) the eligibility to the refund of the above said amount is not .....

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..... the TR6 challan was misplaced. The evidence of amount deposited is essentially required to enable me to satisfy and grant refund but the assessee failed to do so. In view thereof, I am not inclined to accept the contention of the assessee and accordingly they are not eligible for refund." (b) The reading of the above findings indicates that the lower authority has come to a conclusion - "As per .....

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..... denied, merely on the grounds that TR 6 challan (original copy) has not been filed along with a refund application. (d) On a loss or destruction of TR 6 challans vide which pre-deposit compliances were made and refunds are admitted, such payments could be effected, by following the procedures, of Indemnity Bonds given in the Cash Account Treasury Manuals. In this case when refunds are admitted, .....

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