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2022 (7) TMI 986 - AT - CustomsRefund of SAD - rejection of refund on the ground of non-compliance of furnishing of Chartered Accountant’s certificate and correlation certificate - HELD THAT:- On perusal of the orders passed by the authorities below, it is seen that the refund claim has been rejected for non-submission of the required documents. The counsel for the appellant has submitted that they are ready to furnish the documents - In the interest of justice, the appellant has to be given a further chance to submit the documents. The impugned order is set aside. The matter is remanded to the adjudicating authority who shall give an opportunity of personal hearing to the appellant as well as for submission of documents and consider the refund claim afresh. The appeal is allowed by way of remand.
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