https://www.taxtmi.com/caselaws?id=356658 Refund under the notification could not be denied merely because the sale invoices lacked an endorsement that no credit had been availed, as the substantive condition was otherwise treated as satisfied; rejection on that ground was therefore unsustainable. On the chartered accountant certificate issue, the defect was treated as a verification matter, and the appellant was given a further opportunity to furnish the certificate with the required particulars before the adjudicating authority. The refund denial was thus set aside in part and the matter remanded for limited verification on the supporting certificate. en-us Thu, 21 Dec 2017 00:00:00 +0530 Fri, 09 Mar 2018 06:55:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356658 Refund under the notification could not be denied merely because the sale invoices lacked an endorsement that no credit had been availed, as the substantive condition was otherwise treated as satisfied; rejection on that ground was therefore unsustainable. On the chartered accountant certificate issue, the defect was treated as a verification matter, and the appellant was given a further opportunity to furnish the certificate with the required particulars before the adjudicating authority. The refund denial was thus set aside in part and the matter remanded for limited verification on the supporting certificate. Case-Laws Customs Thu, 21 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356658