https://www.taxtmi.com/caselaws?id=792639 Refund denial based solely on a Chartered Accountant's certificate being in an unstated format and not mentioning the year was held unsustainable. The customs notification did not prescribe any mandatory certificate format, and the public notice format was treated as only indicative. As the objection concerned only a formal defect and not the genuineness of the refund claim, it could not justify rejection of refund. The impugned order was therefore set aside in favour of the assessee. en-us Fri, 29 May 2026 00:00:00 +0530 Mon, 01 Jun 2026 08:25:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792639 Refund denial based solely on a Chartered Accountant's certificate being in an unstated format and not mentioning the year was held unsustainable. The customs notification did not prescribe any mandatory certificate format, and the public notice format was treated as only indicative. As the objection concerned only a formal defect and not the genuineness of the refund claim, it could not justify rejection of refund. The impugned order was therefore set aside in favour of the assessee. Case-Laws Customs Fri, 29 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792639