2016 (11) TMI 337

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., 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 expected board resolution is to be filed by appe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....als) 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 thereof. He is expected to make the verification o....