TMI Blog2023 (7) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... Accountant has not verified the duty paid for the period from February to March 2011, there is no evidence put forth by the Department to disprove the credence of the Chartered Accountant certificate. There are no merits in the appeal filed by the Department. The same is dismissed. - Customs Appeal No. 40054 of 2014 - FINAL ORDER No. 40552/2023 - Dated:- 13-7-2023 - MS. SULEKHA BEEVI C.S., MEMBER (JUDICIAL) AND MR. VASA SESHAGIRI RAO, MEMBER (TECHNICAL) For the Appellant : Shri R. Rajaraman, Assistant Commissioner (Auth. Rep.) For the Respondent : None ORDER The above appeal is filed by the Department against the Order-in-Appeal No. 1465/2013 dated 09.10.2013 passed by refund sanctioning authority who sanctioned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om April 2011 to June 2011 as receivables under the sub-heading Loans and Advances under the Head Current Assets . The Ld. Authorized Representative has argued that though the certificate indicated that the Chartered Accountant had verified the books of account for the period from April to June 2011, it was not clear whether the books of accounts for the months of February and March 2011 were scrutinized; the Chartered Accountant has issued the certificate for the entire claim without verifying the books of account for the month of February and March 2011. That the refund sanctioned on the basis of the above certificate is not legal and proper. The Ld. Authorized Representative therefore prayed that the appeal may be allowed. 4. Non ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n paragraph 5 of the impugned order, is as under: - 5. I have carefully gone through the case records and the submissions made by the Respondent. The objection raised by the Department prima facie looks absurd on the face of their own admission. The objection of the department was that the CA certificate was pertaining to the period from April to June 2011 and hence the Bs/E pertaining to the period from February to March 2011 were not covered by the said certificate. It is a common knowledge in the accounting procedure that the books of accounts which covers a period includes the past period also, until unless amount wise or figure wise it is proved that certain amount/figure covering the past period was not indicated in the account ..... X X X X Extracts X X X X X X X X Extracts X X X X
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