2017 (12) TMI 1569

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....ck Sam, Advocate For the Respondent : Shri R. Subramaniyan, AC (AR) Per Bench The above appeals arise against rejection of refund claim in terms of Notification No.102/2007-Cus. as amended. 2.1 On behalf of the appellant, Ld. counsel Shri G. Derrick Sam submits that refund has been rejected on two grounds. The first ground is that there was no endorsement on the sale invoices to the ex....

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....missioner (Appeals) has not given weightage to the certificate produced by the appellant and has rejected the refund. 3. On the other hand, Ld. A.R reiterated the findings in the impugned order. He also submitted that the Chartered Accountant certificate submitted by the appellant requires verification whether it is in compliance with the notification. 4. Heard both sides. The issue whether ....