2023 (11) TMI 973

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....zed Representative for the Revenue ORDER Per : ASHOK JINDAL : The facts of the case are that the appellant filed refund claims under Notification No.102/2007-CUS dated 14.09.2007. The appellant was allowed refund of SAD paid by them. While granting refund claims, the department relied on the Chartered Accountant's Certificate produced by the appellant. Subsequently, it was found that the cer....

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....nt submits that they had no mala fide role in submitting the Chartered Accountant's Certificate in question. The appellant has also produced Chartered Accountant's Certificate before this Tribunal and requested that the matter be remanded back to the adjudicating authority for considering the fresh Certificate issued by the Chartered Accountant. He also relied on the decision of this Tribunal in t....

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.... the matter to the adjudicating authority." 7. As on the identical facts, this Tribunal has remanded the matter back to the adjudicating authority, observing that no ulterior motive of the appellant towards production of the earlier certificate has been proved and they have produced a fresh Chartered Accountant's Certificate. Therefore, following the precedent decision on the identical issue, we....