2005 (11) TMI 478

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.... [Order]. - The issue involved in this case 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 ....

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....eview is challenging the Certificate as issued 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 appellan....