2005 (11) TMI 478

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....ase is regarding demand of the amount of refund sanctioned to the appellants. 2. Relevant facts of the case are that the appellants were sanctioned a refund by the adjudicating authority vide order-in-original dated 28-11-03 based upon the factual situation prevailing and the certificate given by the Chartered Accountant. On review of the said order, the Commissioner of Central Excise & Customs r....

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....ed by the Chartered Accountant who are professional. It is settled law that no professional's Certificate should not be challenged without a valid ground and unless there is a contradictory Certificate issued by another professional. 4. Ld. JDR, Shri A. Hore submits that the amount of service tax paid by the appellants has been debited by the appellants in the expenditure account i.e. expenses ac....