https://www.taxtmi.com/caselaws?id=753147 The court condoned a 1158-day delay in filing appeals due to the appellants' active pursuit of legal remedies, allowing the appeals to proceed. It found the chartered accountant certificate for a refund of special additional duty to be fake but lacked evidence of intentional wrongdoing by the appellants. The court ruled that the adjudicating authority cannot solely rely on such certificates without further verification and remanded the case for fresh consideration, emphasizing the need for thorough examination of evidence before deciding on refund claims. en-us Wed, 22 May 2024 00:00:00 +0530 Sat, 04 Jan 2025 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753147 The court condoned a 1158-day delay in filing appeals due to the appellants' active pursuit of legal remedies, allowing the appeals to proceed. It found the chartered accountant certificate for a refund of special additional duty to be fake but lacked evidence of intentional wrongdoing by the appellants. The court ruled that the adjudicating authority cannot solely rely on such certificates without further verification and remanded the case for fresh consideration, emphasizing the need for thorough examination of evidence before deciding on refund claims. Case-Laws Customs Wed, 22 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753147