https://www.taxtmi.com/caselaws?id=463644 A refund claim under Notification No. 102/2007-CUS turned on the authenticity of a Chartered Accountant's certificate used in processing the claim. The Tribunal relied on an earlier identical matter in which no ulterior motive was found in relation to the prior certificate and a fresh certificate had been produced. Applying that approach to identical facts, it directed remand for verification of the certificate and for a fresh adjudication in accordance with law. The refund dispute was therefore not finally decided on merits and was sent back to the adjudicating authority for reconsideration. en-us Thu, 23 Nov 2023 00:00:00 +0530 Wed, 10 Sep 2025 19:00:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463644 A refund claim under Notification No. 102/2007-CUS turned on the authenticity of a Chartered Accountant's certificate used in processing the claim. The Tribunal relied on an earlier identical matter in which no ulterior motive was found in relation to the prior certificate and a fresh certificate had been produced. Applying that approach to identical facts, it directed remand for verification of the certificate and for a fresh adjudication in accordance with law. The refund dispute was therefore not finally decided on merits and was sent back to the adjudicating authority for reconsideration. Case-Laws Customs Thu, 23 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463644