https://www.taxtmi.com/caselaws?id=336322 The Tribunal upheld the Order-in-Appeal, dismissing the Revenue's appeal regarding a refund claim of 4% SAD paid at the time of import. The dispute centered on the Chartered Accountant certificate requirement, with the Revenue arguing non-compliance. However, the Tribunal determined that the new Chartered Accountant appointed by the respondent, who became their regular accountant, met the necessary criteria for certification. As such, the Tribunal found no violation of Circular requirements or Notification conditions, leading to the dismissal of the Revenue's appeal. en-us Wed, 24 Aug 2016 00:00:00 +0530 Tue, 10 Jan 2017 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336322 The Tribunal upheld the Order-in-Appeal, dismissing the Revenue's appeal regarding a refund claim of 4% SAD paid at the time of import. The dispute centered on the Chartered Accountant certificate requirement, with the Revenue arguing non-compliance. However, the Tribunal determined that the new Chartered Accountant appointed by the respondent, who became their regular accountant, met the necessary criteria for certification. As such, the Tribunal found no violation of Circular requirements or Notification conditions, leading to the dismissal of the Revenue's appeal. Case-Laws Customs Wed, 24 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336322