2006 (3) TMI 599

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....espondent. [Order per : S.S. Sekhon, Member (T)]. -  Heard both sides in the stay application. 2. The lower authorities had allowed the refund by relying on a Chartered Accountant's Certificate. The Commissioner of Customs (Appeals) has set aside that order, after coming to a conclusion that the Chartered Accountant's certificate by itself is not supported by any documentary evidence,....