2018 (5) TMI 1764

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..... i K. Veerabhadra Reddy, JC (AR) For the Respondent ORDER Per Bench The appellant is aggrieved by the rejection of refund claim filed under notification 102/2007 Cus.- dt.14.9.2007. 2. On behalf of appellant, the Ld. Counsel, Ms. Swarupa submitted that the authorities below have rejected the refund claim stating that the C.A. Certificate produced by the appellant is not proper and therefore has .....

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..... atutory 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. We find that the said certificate suffice the requirement as per condition 2 (e)(iii) of the notification. We hold that rejection of refund is unjustified. The appellant is eligible for refund. The impugned .....

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