2016 (11) TMI 337

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....ppellant Shri K. Veerabhadra Reddy, JC (AR) for the Respondent ORDER These two appeals arise out of common order No. 379 & 380/2015 dated 31.3.2015 passed by learned Commissioner of Customs (Appeals - II), Chennai. 2.  It is surprising how the learned Commissioner (Appeals) has followed a novel way to deny the refund to the appellant on extraneous ground not known to law. He expec....

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....atter is remanded to the Commissioner (Appeals) to readjudicate the matter before 30.6.2016 following the observation of the Hon'ble High Court of Madras in the case of Commissioner of Customs Vs. BPL Ltd. -  2010 (259) ELT 526 (Mad.) holding that Chartered Accountant's certificate is not conclusive evidence. 3.  The authority is a creature of the statute to carry out the object there....