2017 (12) TMI 1569

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..... at the Chartered Accountant certificate produced by them is not in proper format - Held that:- The issue whether non-endorsement to the effect that no credit was availed in respect of imported goods on the sales invoices is sufficient ground for rejection of refund has been settled by the Tribunal's Larger Bench decision in the case of Chowgule Company Pvt. Ltd. [2014 (8) TMI 214 - CESTAT MU .....

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..... , Member (Technical) For the Appellant : Shri G. Derrick Sam, Advocate For the Respondent : Shri R. Subramaniyan, AC (AR) Per Bench The above appeals arise against rejection of refund claim in terms of Notification No.102/2007-Cus. as amended. 2.1 On behalf of the appellant, Ld. counsel Shri G. Derrick Sam submits that refund has been rejected on two grounds. The first ground .....

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..... ideration by the authorities below. He submits that even the Commissioner (Appeals) has not given weightage to the certificate produced by the appellant and has rejected the refund. 3. On the other hand, Ld. A.R reiterated the findings in the impugned order. He also submitted that the Chartered Accountant certificate submitted by the appellant requires verification whether it is in compliance w .....

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