https://www.taxtmi.com/caselaws?id=462874 The CESTAT allowed the appeal and set aside the impugned order of the Commissioner, which had rejected the refund of SAD on the ground of non-fulfillment of prescribed conditions. The Tribunal found that the Commissioner failed to consider the appellant's Chartered Accountant certificates for July, August, and September 2015, erroneously noting only the June 2015 certificate. Due to this factual error and non-consideration of relevant submissions, the order was held unsustainable. The matter was remanded to the Original Adjudicating Authority for reconsideration of all arguments and certificates in accordance with applicable notifications and circulars, and for passing a fresh order. en-us Tue, 21 Jul 2015 00:00:00 +0530 Fri, 25 Jul 2025 13:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462874 The CESTAT allowed the appeal and set aside the impugned order of the Commissioner, which had rejected the refund of SAD on the ground of non-fulfillment of prescribed conditions. The Tribunal found that the Commissioner failed to consider the appellant's Chartered Accountant certificates for July, August, and September 2015, erroneously noting only the June 2015 certificate. Due to this factual error and non-consideration of relevant submissions, the order was held unsustainable. The matter was remanded to the Original Adjudicating Authority for reconsideration of all arguments and certificates in accordance with applicable notifications and circulars, and for passing a fresh order. Case-Laws Customs Tue, 21 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462874