Refund verification and Chartered Accountant certificate evidence led to remand for fresh adjudication on the claim's merits.

Refund processing turned on the evidentiary value of the Chartered Accountant's certificate and supporting documents. Following its earlier approach on an identical issue, the Tribunal held that the certificate and record should be freshly verified where no ulterior motive in producing the earlier certificate was shown and a new certificate had been submitted. It therefore directed the adjudicating authority to examine the certificate and relevant documents again and then decide the refund claim on merits. If the documents are found to be in order, the refund claim is to be allowed.

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Issues: Whether the refund matter warranted remand for fresh verification of the Chartered Accountant's certificate and supporting documents, and for reconsideration of the refund claim.

Analysis: The dispute turned on the authenticity and evidentiary value of the Chartered Accountant's certificate relied upon at the stage of refund processing. The Tribunal followed its earlier decision on an identical issue, where remand was ordered because no ulterior motive in producing the earlier certificate was established and a fresh certificate had been produced. Applying the same approach, the Tribunal directed the adjudicating authority to verify the certificate and other relevant documents and then decide the refund claim afresh on merits.

Conclusion: The matter was remanded for fresh adjudication, with the refund claim to be allowed if the documents are found to be in order.

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