https://www.taxtmi.com/caselaws?id=334318 Denial of a refund claim for special additional duty could not be sustained where the claim was rejected for want of a Chartered Accountant's certificate and the appellate stage proceeded without further hearing. The record indicated that the taxpayer asserted filing the relevant documents, so the dispute required fresh verification of the supporting materials and reconsideration on the merits. The matter was remitted to the original authority for de novo examination with a reasonable opportunity to produce the certificate and other documents, followed by a reasoned order. en-us Thu, 31 Mar 2016 00:00:00 +0530 Thu, 10 Nov 2016 11:53:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334318 Denial of a refund claim for special additional duty could not be sustained where the claim was rejected for want of a Chartered Accountant's certificate and the appellate stage proceeded without further hearing. The record indicated that the taxpayer asserted filing the relevant documents, so the dispute required fresh verification of the supporting materials and reconsideration on the merits. The matter was remitted to the original authority for de novo examination with a reasonable opportunity to produce the certificate and other documents, followed by a reasoned order. Case-Laws Customs Thu, 31 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334318