2019 (8) TMI 761

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....i Radhakrishnan JUDGMENT VINEET KOTHARI, J., The Revenue has filed this appeal aggrieved by the order dated 04.07.2017 passed by the Tribunal dismissing the appeal of the Revenue, directing the refund of the duty amounting to Rs. 7,62,841/- which was directed by the Lower Authorities after a series of litigation by the respondent/Assessee. The concluding portion of the order of the learne....

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....g that they have not recovered the said amount from any other person and the same has been shown as ''Receivables/Recoverables in their books of accounts. It is not the Revenue's case that the said Chartered Accountant's Certificate does not reflect the correct position. Neither they have been able to produce any evidence so as to cause doubt on the said certificate or to rebut the....