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2016 (12) TMI 206 - CESTAT CHANDIGARHRefund claim u/r 5 of Cenvat Credit Rules, 2004 - manufacturer of 100% blended yarn during the period January, 2010 to March, 2010 - export of goods - whether the denial of refund on the ground that as the refund is more than ₹ 5lakh, the certification from the chartered accountant required, is justified? - Held that: - The appellant has been able to produce the certification of documents from the chartered accountant for entertaining the refund claim, therefore, the same is required to be examined by the adjudicating authority. In that circumstance, the impugned order is set aside and the appeal is allowed by way of remand to the adjudicating authority for verification of the documents done by the chartered accountant or not. If the adjudicating authority found that the documents filed by the appellant in respect of their refund claim have been certified by the chartered accountant, in that circumstance, the appellant is entitled for refund claim - appeal allowed by way of remand.
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