SAD refund claims remanded for verification of a fresh Chartered Accountant's certificate and supporting documents.

Refund claims under the notified SAD scheme were sent back to the adjudicating authority for verification of a fresh Chartered Accountant's certificate and supporting documents. The Tribunal followed its earlier view on an identical issue, noting that no ulterior motive had been found in producing the earlier certificate and that a new certificate had been filed. It directed fresh consideration of the refund claims on verification of the records, and stated that if the documents were found in order, the refund should be allowed and the confirmed demand, with interest and penalty, would not survive.

---

---

Issues: Whether the refund claims under the notified SAD scheme required remand for verification of the fresh Chartered Accountant's certificate and supporting documents, and consequential reconsideration of the confirmed demand.

Analysis: The appeals arose from rejection of refund-related claims on the basis that the earlier Chartered Accountant's certificate was found not to be authentic. The Tribunal followed its earlier decision on an identical issue, where no ulterior motive in producing the earlier certificate had been found and a fresh certificate had been produced. On that basis, the Tribunal held that the matter should be returned to the adjudicating authority for verification of the certificate and other relevant documents. The Tribunal also directed that, if the documents were found to be in order, the refund claim should be allowed, and any confirmed demand with interest and penalty would then not survive.

Conclusion: The matter was remanded to the adjudicating authority for verification and fresh decision on the refund claims.

---