TMI Blog2023 (11) TMI 973X X X X Extracts X X X X X X X X Extracts X X X X ..... this Tribunal in the case of M/S. SKYLARK OFFICE MACHINES VERSUS COMMISSIONER OF CUSTOMS (PORT) , KOLKATA [ 2023 (11) TMI 877 - CESTAT KOLKATA] , wherein this Tribunal observed On perusal of records, we find 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. Therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Appellant (s) Shri A.K.Choudhary, Authorized Representative for the Revenue ORDER Per : ASHOK JINDAL : The facts of the case are that the appellant filed refund claims under Notification No.102/2007-CUS dated 14.09.2007. The appellant was allowed refund of SAD paid by them. While granting refund claims, the department relied on the Chartered Accountant s Certificate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oncerned Chartered Accountant had expired. Therefore, the Ld.Consultant submits that they had no mala fide role in submitting the Chartered Accountant s Certificate in question. The appellant has also produced Chartered Accountant s Certificate before this Tribunal and requested that the matter be remanded back to the adjudicating authority for considering the fresh Certificate issued by the Chart ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 06.10.2023. Therefore, following the ratio of the cited case law, we remand the matter to the adjudicating authority. 7. As on the identical facts, this Tribunal has remanded the matter back to the adjudicating authority, observing that no ulterior motive of the appellant towards production of the earlier certificate has been proved and they have produced a fresh Chartered Accountant s Cer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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