https://www.taxtmi.com/caselaws?id=379992 Rejection of SAD refund under Notification No. 102/2007-Cus. was challenged where the authorities relied on alleged forged invoices and a disputed Chartered Accountant certificate. The record showed reconciliation statements and supporting documents had been filed, but the discrepancies were treated as proof of forgery without proper enquiry, and the explanations offered were not meaningfully examined. The certificate submitted in terms of the notification was also discarded without adequate basis. The order was therefore set aside and the refund claim remanded for de novo consideration after examining the correlation statement and supporting certificate. en-us Thu, 09 May 2019 00:00:00 +0530 Sat, 11 May 2019 07:18:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379992 Rejection of SAD refund under Notification No. 102/2007-Cus. was challenged where the authorities relied on alleged forged invoices and a disputed Chartered Accountant certificate. The record showed reconciliation statements and supporting documents had been filed, but the discrepancies were treated as proof of forgery without proper enquiry, and the explanations offered were not meaningfully examined. The certificate submitted in terms of the notification was also discarded without adequate basis. The order was therefore set aside and the refund claim remanded for de novo consideration after examining the correlation statement and supporting certificate. Case-Laws Customs Thu, 09 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379992