https://www.taxtmi.com/caselaws?id=122370 The Appellate Tribunal CESTAT, Mumbai set aside the lower authorities' decision rejecting a refund claim under the Customs Act. The Tribunal emphasized that a certificate issued by a Chartered Accountant should be considered as evidence of non-passing of duty incidence, contrary to the Commissioner's ruling. Referring to past judgments, the Tribunal found the rejection of the refund claim unjustified and allowed the appeal with consequential relief. en-us Mon, 28 May 2007 00:00:00 +0530 Mon, 13 Aug 2012 12:29:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122370 The Appellate Tribunal CESTAT, Mumbai set aside the lower authorities' decision rejecting a refund claim under the Customs Act. The Tribunal emphasized that a certificate issued by a Chartered Accountant should be considered as evidence of non-passing of duty incidence, contrary to the Commissioner's ruling. Referring to past judgments, the Tribunal found the rejection of the refund claim unjustified and allowed the appeal with consequential relief. Case-Laws Central Excise Mon, 28 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122370