2006 (3) TMI 599

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..... v, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. Heard both sides in the stay application. 2. The lower authorities had allowed the refund by relying on a Chartered Accountant s Certificate. The Commissioner of Customs (Appeals) has set aside that order, after coming to a conclusion that the Chartered Accountant s certificate by itself is not supported by any document .....

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..... her expert s opinion, has to prevail. These issues will have to be gone into in detail and at this prima facie stage, we would allow this application by granting full waiver of pre-deposit and stay of recovery till disposal of the appeal, keeping in mind that the applicants have submitted that they will keep alive the bank guarantee and the bond executed by them pursuant to the order of the High C .....

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