2024 (3) TMI 762

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.... , MEMBER ( TECHNICAL ) Shri R. N. Bandyopadhyay , Advocate for the Appellant Shri Ashwini K. Choudhary , Authorized Representative for the Revenue ORDER Per : ASHOK JINDAL : Both the appeals are having common issue, therefore, both are disposed of by a common order. 2. The facts of the case are that the appellant filed refund claims under Notification No.102/2007-CUS dated 14.09.2007. T....

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....rtificate. In this case, the importer trusted the third party to arrange for the Chartered Accountant's Certificate and did not know that the concerned Chartered Accountant had expired. Therefore, the Ld.Consultant submits that they had no mal fide role in submitting the Chartered Accountant's Certificate in question. The appellants have also produced Chartered Accountant's Certificate before this....

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....ellant towards production of the earlier certificate has been proved. They have produced a fresh Chartered Accountant's Certificate dated 06.10.2023. Therefore, following the ratio of the cited case law, we remand 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 ....