https://www.taxtmi.com/caselaws?id=463643 Refund claims under the notified SAD scheme were sent back to the adjudicating authority for verification of a fresh Chartered Accountant's certificate and supporting documents. The Tribunal followed its earlier view on an identical issue, noting that no ulterior motive had been found in producing the earlier certificate and that a new certificate had been filed. It directed fresh consideration of the refund claims on verification of the records, and stated that if the documents were found in order, the refund should be allowed and the confirmed demand, with interest and penalty, would not survive. en-us Wed, 18 Oct 2023 00:00:00 +0530 Wed, 10 Sep 2025 19:00:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463643 Refund claims under the notified SAD scheme were sent back to the adjudicating authority for verification of a fresh Chartered Accountant's certificate and supporting documents. The Tribunal followed its earlier view on an identical issue, noting that no ulterior motive had been found in producing the earlier certificate and that a new certificate had been filed. It directed fresh consideration of the refund claims on verification of the records, and stated that if the documents were found in order, the refund should be allowed and the confirmed demand, with interest and penalty, would not survive. Case-Laws Customs Wed, 18 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463643