https://www.taxtmi.com/caselaws?id=446082 Where a refund claim processed under Notification No. 102/2007-CUS depended on a Chartered Accountant's certificate later found unauthentic, and a fresh certificate was produced with no mala fide established, the matter required fresh verification by the adjudicating authority. The Tribunal held that the veracity of the new certificate and supporting documents had to be examined before any final determination of refund eligibility and the consequential demand, interest, and penalty. The case was therefore remanded for reconsideration on the basis of such verification, with the refund entitlement and related liability to be decided afresh. en-us Tue, 21 Nov 2023 00:00:00 +0530 Fri, 24 Nov 2023 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446082 Where a refund claim processed under Notification No. 102/2007-CUS depended on a Chartered Accountant's certificate later found unauthentic, and a fresh certificate was produced with no mala fide established, the matter required fresh verification by the adjudicating authority. The Tribunal held that the veracity of the new certificate and supporting documents had to be examined before any final determination of refund eligibility and the consequential demand, interest, and penalty. The case was therefore remanded for reconsideration on the basis of such verification, with the refund entitlement and related liability to be decided afresh. Case-Laws Customs Tue, 21 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446082