2005 (11) TMI 478

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..... or the Appellant. Shri A. Hore, JDR, for the Respondent. [Order]. - The issue involved in this case is regarding demand of the amount of refund sanctioned to the appellants. 2. Relevant facts of the case are that the appellants were sanctioned a refund by the adjudicating authority vide order-in-original dated 28-11-03 based upon the factual situation prevailing and the certificate g .....

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..... d the refund. He submits that the ld. Commissioner s Order of the review is challenging the Certificate as issued by the Chartered Accountant who are professional. It is settled law that no professional s Certificate should not be challenged without a valid ground and unless there is a contradictory Certificate issued by another professional. 4. Ld. JDR, Shri A. Hore submits that the amount of .....

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..... tiated the contract price in any way. Further I also find that the Certificate issued by the professional, generally should not be challenged without having contradictory Certificate from another professional. The Commissioner in his order has not relied on any contradictory Certificate of another professional. In the absence of which, I find that the appellants have made out a prima facie case fo .....

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