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2016 (12) TMI 967 - CESTAT KOLKATARefund claim - SAD - certificate from Chartered Accountant under dispute - Held that: - Adjudicating authority while sanctioning the refund claim found all the conditions of Notification No.102/2007-Cus dated 14.09.2007 as fulfilled - It is observed from the relevant para of CBEC Circular dated 13.10.2008 that the same does not use the words regular Chartered Accountant, but only clarifies that certificate given by any other independent Chartered Accountant would not be acceptable for the purpose of 4% SAD refunds - Respondent accordingly appointed a new Chartered Accountant, who becomes their regular Chartered Accountant and cannot be considered as a onetime independent Chartered Accountant giving a certificate - Decided in favor of the assessee.
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