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2013 (8) TMI 165 - AT - CustomsRefund of 4% of Special Additional Duty (ADC/SAD) - assessee filed refund in terms of Notification No.102/2007 – department rejected the claim on the ground that assessee failed to prove that they had not passed on the incidence of duty to the customers or any other person and also they have not furnished the required documents in relation to refund claims – Commissioner (Appeals) passed order in favour of assessee – revenue filed the appeal - Held that:- CA’s certificate produced by the appellant fulfills the requirements and is sufficient to come to the conclusion that appellants are eligible for the refund - the very purpose of requiring a certificate to be produced by a professional CA and insisting on the fact that the Chartered Accountant should be one who was responsible for auditing the companies accounts either statutorily was to ensure that the CA was familiar with the accounts of the company - their practices and also would be knowing and would be in a position to verify the accounts and such certificates shall be accepted – decided against revenue.
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