2026 (6) TMI 20

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....Member (Judicial) For the Appellant : Ms. Fasila, Advocate For the Respondent : Shri N. Satyanarayana, Authorized Representative ORDER: These Appeals are filed against the common Order-in Appeal C.Cus. II No.154 & 155/2015 dated 30.01.2015 passed by the Commissioner of Customs (Appeals-II), Chennai. After hearing both sides, I find that both the Appeals involve common and single issue ....

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.... the instructions in Board Circular No.06/2008-Cus. dated 28.04.2008 and No.16/2008-Cus. dated 13.10.2008. From a reading of the Orders-in-Original, it is clear to me that the Authority is not doubting the genuineness of refund claim, but is only harping on the formalities underlying the Appellant's claim for refund. 4. When the said rejection of refund was carried in Appeal before the First Ap....

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.... Certificate submitted by the Appellant is not in proper format as per PN 39/2011 dated 14.06.2011. It is observed that the "Enclosures" part of Public Notice No. 39/2011 dated 14.06.2011 issued by Commissioner of Customs (Sea Port - Exports) reads as under: "Enclosures: (Suggested / Indicative formats for CA certification / Self-declaration) Annexure I-V" Therefore, the format o....