https://www.taxtmi.com/caselaws?id=279333 Concurrent findings that a Chartered Accountant's certificate was reliable for supporting a refund claim were upheld, and the High Court found no basis to disturb those factual conclusions. Because the lower authorities had accepted and relied on the certificate, the appeal raised no substantial question of law for consideration. The result was rejection of the appeal, with the factual appreciation of the certificate left undisturbed. en-us Wed, 06 Aug 2008 00:00:00 +0530 Wed, 13 Mar 2019 14:33:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279333 Concurrent findings that a Chartered Accountant's certificate was reliable for supporting a refund claim were upheld, and the High Court found no basis to disturb those factual conclusions. Because the lower authorities had accepted and relied on the certificate, the appeal raised no substantial question of law for consideration. The result was rejection of the appeal, with the factual appreciation of the certificate left undisturbed. Case-Laws Central Excise Wed, 06 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279333