https://www.taxtmi.com/caselaws?id=419567 A refund claim for Special Additional Duty was rejected because a Chartered Accountant certificate and other supporting documents were said not to have been produced. The record referred to a letter enclosing further materials, but the authorities did not properly examine whether those documents had been filed, and the rejection was described as cryptic. The matter was remanded for fresh consideration so the claimant could produce the requisite documents and be heard before the refund claim was finally decided. en-us Mon, 14 Mar 2022 00:00:00 +0530 Tue, 15 Mar 2022 08:26:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419567 A refund claim for Special Additional Duty was rejected because a Chartered Accountant certificate and other supporting documents were said not to have been produced. The record referred to a letter enclosing further materials, but the authorities did not properly examine whether those documents had been filed, and the rejection was described as cryptic. The matter was remanded for fresh consideration so the claimant could produce the requisite documents and be heard before the refund claim was finally decided. Case-Laws Customs Mon, 14 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419567