SAD refund verification: Tribunal remanded the claim for scrutiny of the Chartered Accountant's certificate and supporting documents.

A refund claim under the SAD exemption notification turned on whether a Chartered Accountant's certificate was a mandatory precondition and whether the earlier certificate's authenticity doubt justified recovery. The Tribunal noted that the certificate was not a condition precedent under the notification, no ulterior motive by the importer was established, and a fresh certificate had been produced for verification. Relying on precedent involving the same issue, it held that the proper course was to remand the matter so the adjudicating authority could verify the certificate and supporting documents before reconsidering the refund claim.

---

---

Issues: Whether the confirmed demand arising out of the refund claim under the SAD exemption notification was liable to be set aside or the matter required remand for verification of the fresh Chartered Accountant's certificate.

Analysis: The refund claim had earlier been processed on the basis of a Chartered Accountant's certificate, but the department later doubted its authenticity and confirmed recovery. The Tribunal noted that production of the certificate was not a condition precedent under the notification, that no ulterior motive by the importer in producing the earlier certificate was established, and that a fresh certificate had been produced for consideration. Following the cited precedent on an identical issue, the Tribunal considered it appropriate to send the matter back so the adjudicating authority could verify the certificate and the supporting documents.

Conclusion: The matter was remanded to the adjudicating authority for verification of the certificate and reconsideration of the refund claim.

---