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of <h1>Refund Appeal Remanded for Verification of New Chartered Accountant's Certificate; Potential Nullification of Demand.</h1> <h3>M/s. Lengrai Tea Limited Versus Commissioner of Customs (Port), Kolkata</h3> The appeal was remanded by the Tribunal to the adjudicating authority to verify the authenticity of a new Chartered Accountant's Certificate and related ... Refund of SAD - certificate issued by the Chartered Accountant was not authentic - principles of unjust enrichment - HELD THAT:- It is found that identical issue came up before this Tribunal in the case of M/S. SKYLARK OFFICE MACHINES VERSUS COMMISSIONER OF CUSTOMS (PORT) , KOLKATA [2023 (11) TMI 877 - CESTAT KOLKATA], wherein this Tribunal observed On perusal of records, we find 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. Therefore, following the ratio of the cited case law, we remand the matter to the adjudicating authority.” As on the identical facts, this Tribunal has remanded the matter back to the adjudicating authority, observing that no ulterior motive of the appellant towards production of the earlier certificate has been proved and they have produced a fresh Chartered Accountant’s Certificate. Therefore, following the precedent decision on the identical issue, matter remanded back to the adjudicating authority with the direction to check the veracity of the certificate issued by the Chartered Accountant and other relevant documents. Appeal allowed by way of remand. Appellant filed refund claims under Notification No.102/2007-CUS dated 14.09.2007 for SAD; refund was initially allowed based on a Chartered Accountant's Certificate. The certificate was later found not authentic and recovery proceedings confirmed demands. Appellant contends the Chartered Accountant's Certificate is not a condition precedent under the Notification and submission was only pursuant to CBEC Circular No.06/2008-CUS; appellant relied on a third party and had no proven mala fide role, and furnished a fresh Chartered Accountant's Certificate. Tribunal applied precedent in Skylark Office Machines, quoting: '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. Therefore, following the ratio of the cited case law, we remand the matter to the adjudicating authority.' Matter is remanded to the adjudicating authority to 'check the veracity of the certificate' and other documents; if found in order, pass necessary order for the refund and the confirmed demand 'along with interest and penalty would get set aside.'
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