https://www.taxtmi.com/caselaws?id=440276 A Chartered Accountant's certificate was treated as sufficient support for a refund claim of Special Additional Duty where the supporting accounting records were examined and no contrary material showed that earlier invoices or books were excluded or that the duty was not reflected in the accounts. A bare objection that the certificate covered only part of the relevant period was held inadequate in the absence of evidence discrediting the certificate or showing breach of the refund conditions. The refund sanction was therefore sustained and the departmental challenge failed. en-us Thu, 13 Jul 2023 00:00:00 +0530 Fri, 14 Jul 2023 08:15:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440276 A Chartered Accountant's certificate was treated as sufficient support for a refund claim of Special Additional Duty where the supporting accounting records were examined and no contrary material showed that earlier invoices or books were excluded or that the duty was not reflected in the accounts. A bare objection that the certificate covered only part of the relevant period was held inadequate in the absence of evidence discrediting the certificate or showing breach of the refund conditions. The refund sanction was therefore sustained and the departmental challenge failed. Case-Laws Customs Thu, 13 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440276