2023 (11) TMI 877

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....nt : Shri S.C. Ratho, Consultant. For the Revenue : Shri A. Choudhary, Authorized Representative. ORDER PER : R. MURALIDHAR : The appellant was allowed refund of SAD paid by them in terms of Notification No. 102/2007. While granting refund claim, the department relied on the Chartered Accountant's Certificate produced by the appellant. Subsequently, it was found that the certifica....

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....ubmits that they had no mala fide role in submitting the Chartered Accountant's Certificate in question. He produces a copy of the fresh Chartered Accountant's Certificate dated 17.08.2017. The details of his Membership has been verified and certified on 06.10.2023. The Ld. Consultant requests that the matter may be remanded to the adjudicating authority for considering this fresh Chartered Accoun....