2018 (5) TMI 1764

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..... ssued by the statutory auditor of appellants. It is also been stated therein that appellants have not passed on the CVD to its’ customers. The C.A. Certificate is enclosed with annexures to support the same - the said certificate suffice the requirement as per condition 2 (e)(iii) of the notification - rejection of refund is unjustified - appeal allowed - decided in favor of appellant. - Appeal N .....

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..... the same is issued by their statutory auditor. It has been categorically stated in the certificate that the CVD/SAD has not been on to the customers. The certificate enclosed in the annexure showing details of invoices. 3. The Ld.AR, Sh. K. Veerabhadra Reddy supported the findings in the impugned order. 4. Heard both sides. The refund has been rejected stating that the C.A. Certificate issue .....

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