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of <h1>Tribunal Orders Reassessment of Refund Claim, Verifying New Certificate's Authenticity for Potential Duty Refund.</h1> The Tribunal remanded the case to the adjudicating authority after finding no malafide intent by the appellant regarding an earlier Chartered Accountant's ... Refund of SAD - Authenticity of certificate issued by the Chartered Accountant - HELD THAT:- It is found that no ulterior motive of the appellant towards production of the earlier certificate has been proved. They have produced a fresh Chartered Accountant’s Certificate dated 06.10.2023. The matter is remanded to the adjudicating authority - He is directed to check the veracity of the Certificate and if all other related documents are found to be in order, pass a necessary order allowing the refund claim filed by the appellant. If the refund is held as eligible, the present confirmed demand against the appellant along with interest and penalty would get set aside. Appeal disposed off. Appellant sought refund of SAD under Notification No. 102/2007-CUS (14.09.2007). Initial refund relied on a Chartered Accountant's certificate later found to be inauthentic, leading to recovery proceedings and confirmation of demand. Appellant contended that submission of a Chartered Accountant's certificate was not a 'condition precedent' under the Notification and that a CBEC Circular only directed importers to submit CA certificates; the appellant denied mala fide conduct and produced a fresh CA certificate (originally dated 17.08.2017, membership verified on 06.10.2023; record also notes a fresh certificate dated 06.10.2023). Tribunal, finding that 'no ulterior motive of the appellant towards production of the earlier certificate has been proved,' applied the ratio of the cited precedent and ordered to 'remand the matter to the adjudicating authority.' Adjudicating authority is directed to verify the veracity of the CA certificate and, if all related documents are in order, allow the refund claim; if eligible, the confirmed demand 'along with interest and penalty would get set aside.' Appeal disposed of.
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