https://www.taxtmi.com/caselaws?id=450981 Refund processing turned on the evidentiary value of the Chartered Accountant's certificate and supporting documents. Following its earlier approach on an identical issue, the Tribunal held that the certificate and record should be freshly verified where no ulterior motive in producing the earlier certificate was shown and a new certificate had been submitted. It therefore directed the adjudicating authority to examine the certificate and relevant documents again and then decide the refund claim on merits. If the documents are found to be in order, the refund claim is to be allowed. en-us Mon, 11 Mar 2024 00:00:00 +0530 Fri, 18 Apr 2025 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450981 Refund processing turned on the evidentiary value of the Chartered Accountant's certificate and supporting documents. Following its earlier approach on an identical issue, the Tribunal held that the certificate and record should be freshly verified where no ulterior motive in producing the earlier certificate was shown and a new certificate had been submitted. It therefore directed the adjudicating authority to examine the certificate and relevant documents again and then decide the refund claim on merits. If the documents are found to be in order, the refund claim is to be allowed. Case-Laws Customs Mon, 11 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450981