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TMI Blog2016 (12) TMI 967X X X X Extracts X X X X X X X X Extracts X X X X ..... ant para of CBEC Circular dated 13.10.2008 that the same does not use the words regular Chartered Accountant, but only clarifies that certificate given by any other independent Chartered Accountant would not be acceptable for the purpose of 4% SAD refunds - Respondent accordingly appointed a new Chartered Accountant, who becomes their regular Chartered Accountant and cannot be considered as a onet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 377; 4,34,759/-(Rupees Four Lakh Thirty Four Thousand Seven Hundred and Fifty Nine only) was sanctioned by Deputy Commissioner, LCS, Jogbani to the Respondent under Order-in-Original No.01/Refund/Jogbani/2010 dated 15.03.2010 under Notification No.102/2007-Cus dated 14.09.2007 against which Revenue filed Appeal with Commissioner(Appeals), who vide Order-in-Appeal dated 29.04.2011 dismissed the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2007-Cus dated 14.09.2007 does not prescribe whether the Chartered Accountant certificate should be from a regular Chartered Accountant or a new Chartered Accountant. It is the case of the respondent that new Chartered Accountant is not an independent Chartered Accountant, but a new Chartered Accountant appointed for the purposes of auditing their records. Ld. Advocate made the Bench go through th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st appellate authority. 4. Heard both sides and perused the case records. 5. The issue involved in the present appeal is refund of 4% SAD paid by the respondent at the time of import and subsequently refund claim was filed under Notification No.102/2007-Cus dated 14.09.2007. Adjudicating authority while sanctioning the refund claim found all the conditions of Notification No.102/2007-Cus dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent was not in a position to get enough time from the earlier Chartered Accountant. Respondent accordingly appointed a new Chartered Accountant, who becomes their regular Chartered Accountant and cannot be considered as a onetime independent Chartered Accountant giving a certificate. Under the circumstances it cannot be said that the new Chartered Accountant appointed by the respondent was a one ..... X X X X Extracts X X X X X X X X Extracts X X X X
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