https://www.taxtmi.com/caselaws?id=396245 Refund scrutiny required fresh examination where the Chartered Accountant certificate supporting the claim was questioned because it had been issued after the death of the concerned accountant. The Tribunal accepted that a new certificate issued by another Chartered Accountant and the refund conditions needed reconsideration in accordance with law, so the matter was remanded to the original adjudicating authority for a fresh look at the evidence and compliance requirements. en-us Tue, 17 Dec 2019 00:00:00 +0530 Fri, 26 Jun 2020 22:09:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396245 Refund scrutiny required fresh examination where the Chartered Accountant certificate supporting the claim was questioned because it had been issued after the death of the concerned accountant. The Tribunal accepted that a new certificate issued by another Chartered Accountant and the refund conditions needed reconsideration in accordance with law, so the matter was remanded to the original adjudicating authority for a fresh look at the evidence and compliance requirements. Case-Laws Customs Tue, 17 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396245