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2023 (11) TMI 877 - CESTAT KOLKATARefund of SAD - Authenticity of certificate issued by the Chartered Accountant - HELD THAT:- It is found that no ulterior motive of the appellant towards production of the earlier certificate has been proved. They have produced a fresh Chartered Accountant’s Certificate dated 06.10.2023. The matter is remanded to the adjudicating authority - He is directed to check the veracity of the Certificate and if all other related documents are found to be in order, pass a necessary order allowing the refund claim filed by the appellant. If the refund is held as eligible, the present confirmed demand against the appellant along with interest and penalty would get set aside. Appeal disposed off.
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