ORDER
T.K. Jayaraman, Member (T)
1. This appeal has been filed against Order-in-Appeal No. 58/2005 dated 7.3.2005 passed by the Commissioner of Central Excise (Appeals), Bangalore.
2. Shri M.G. Varadarajan, learned Advocate who appeared on behalf of the appellants stated that the issue relates to 1988, there was a classification dispute and in terms of the claim of the appellants, they were entitled for refund. However, the refund was not sanctioned because the issue was pending before the CEGAT. The Tribunal remanded the matter to Commissioner (A). The Commissioner (A) in his Order-in-Appeal No. 298/2003 dated 30.9.2003 decided the issue in favour of the appellants. Consequent to the above mentioned order, the appellants filed the refund claim. The refund claim has been rejected only on the ground that the appellants had not produced the duty paying documents namely TR-6 Challan. The learned Advocate took me through the records and drew my attention to the correspondence they had with the department wherein there is a clear evidence that the original copy of the TR-6 Challans were submitted to the Department. The Original Authority has not dealt with this point at all. The Appellate Authority has also not sufficiently looked into the matter. The learned Counsel relies on the following decisions which hold that even if the TR-6 Challans are not available, refund can be granted after execution of an Indemnity Bond.
(i) Zenith Ltd. v. CCE, Mumbai
(ii) Jay Engg. Works Ltd. v. CCE, Hyderabad
3. The learned JDR fairly conceded that there is evidence available on record for the production of the original TR-6 Challans.
4. On a careful consideration of the issue, I find that refund claim has been rejected only on the ground that the original TR-6 Challans had not been produced. However, on going through the records, I am convinced that the appellant had produced all the necessary documents for the sanction of the refund claim. In these circumstances, the impugned Order-in-Appeal has no merits. I set aside the same and allow the appeal with consequential relief, if any.
(Pronounced and dictated in open Court)