2019 (2) TMI 267

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..... filed against the rejection of refund of SAD. 2. On behalf of the appellant, ld. counsel Shri A.K. Jayaraj submitted that the authorities below have rejected the refund claimed by the appellant on the ground that condition 2(b) of Notification No.102/2007-Cus. dated 14.9.2007 has not been complied. He submitted that the appellant had furnished the Chartered Accountant's certificate showing that t .....

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..... nch of the Tribunal in the case of Chowgule & Company (supra) has observed that the said endorsement is not mandatory. Following the said decision as well as the decisions of the Tribunal in the said issue, I am of the view that the rejection of refund is unjustified. The impugned order is set aside and the appeal is allowed with consequential relief, if any. (Dictated and pronounced in open cour .....

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