https://www.taxtmi.com/caselaws?id=445986 A refund claim under the SAD exemption notification turned on whether a Chartered Accountant's certificate was a mandatory precondition and whether the earlier certificate's authenticity doubt justified recovery. The Tribunal noted that the certificate was not a condition precedent under the notification, no ulterior motive by the importer was established, and a fresh certificate had been produced for verification. Relying on precedent involving the same issue, it held that the proper course was to remand the matter so the adjudicating authority could verify the certificate and supporting documents before reconsidering the refund claim. en-us Mon, 09 Oct 2023 00:00:00 +0530 Thu, 23 Nov 2023 19:53:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445986 A refund claim under the SAD exemption notification turned on whether a Chartered Accountant's certificate was a mandatory precondition and whether the earlier certificate's authenticity doubt justified recovery. The Tribunal noted that the certificate was not a condition precedent under the notification, no ulterior motive by the importer was established, and a fresh certificate had been produced for verification. Relying on precedent involving the same issue, it held that the proper course was to remand the matter so the adjudicating authority could verify the certificate and supporting documents before reconsidering the refund claim. Case-Laws Customs Mon, 09 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445986