2016 (12) TMI 967

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....ORDER Per Shri H.K. Thakur. This appeal has been filed by the Revenue against Order-in-Appeal No.80/PAT/Cus/Appeal/2011 dated 29.04.2011 passed by the Commissioner(Appeals) of Customs & Central Excise, Patna as first appellate authority. Under this Order-in-Appeal dated 29.04.2011 first appellate authority has dismissed the appeal filed by the Revenue before him. 2. Shri S.K. Naskar, AC(AR) app....

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....regular Chartered Accountant of the respondent and not their new Chartered Accountant. That in the absence of proper Chartered Accountant certificate, conditions of Notification No.102/2007-Cus dated 14.09.2007 are not fulfilled and refund claim was wrongly sanctioned by the Adjudicating authority and upheld by the first appellate authority. 3. Shri Manmohan Gupta (Advocate) appearing on behalf o....

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....untant, who will certify their annual financial records. That his appointment has been notified accordingly. That Adjudicating authority while sanctioning refund claim has examined all the documents justifying fulfillment of conditions under clause-2 of Notification No.102/2007-Cus dated 14.09.2007. It is the case of the respondent that refund was correctly sanctioned by the Adjudicating authority....

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....hartered Accountant of the claimant. It is observed from the relevant para of CBEC Circular dated 13.10.2008 that the same does not use the words regular Chartered Accountant, but only clarifies that certificate given by any other independent Chartered Accountant would not be acceptable for the purpose of 4% SAD refunds. In the case of the respondent, the earlier Chartered Accountant was residing ....