2019 (9) TMI 1418

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.... ORDER Heard both sides and perused the appeal records. 2. I find that the Ld. Commissioner (Appeals) in the impugned order has observed that the appellant has not submitted the invoices duly certified by the Chartered Accountant which is mandatory for claiming of refund amount of Rs. 90,104/-, as per the Notification. 3. It is the submission of the Ld. Advocate that the appellant ha....

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....nt having details of each invoice, the same does not fulfill the requirement of the Notification. Accordingly, the refund claims were denied. 5. The Ld. Advocate submits that in the consolidated certificate given by the Chartered Accountant, there is a reference to each and every invoice involved in the appeal. As such, it has to be stated that every invoice has been certified. Accordingly, ....