9911796707
TMI Blog2024 (10) TMI 688X X X X Extracts X X X X X X X X Extracts X X X X ..... be faulted nor order passed by the learned Tribunal. However, the facts and circumstances of the case and also the revenue involved, the appellant was refunded the special additional duty based upon the documents submitted one of which was the Chartered Accountant s certificate. The department after issuing the refund issued a show cause notice under Section 28(4) of the Act on the ground that refund has been erroneously made as the Chartered Accountant s Certificate is not a valid certificate since on the date of issuance of certificate by Chartered Accountant the Chartered Accountant was no more - what was refunded to the appellant was Rs.4,81,212/- and the amount is not a substantial amount. The case on hand is a peculiar case which wou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Whether the Ld. Tribunal has erred in appreciating that the non-action on the part of the petitioner is nothing but an outcome of lack of proper legal advice? (iii) Whether the order passed by the Ld. Tribunal is perverse, bad in law and ex-facie unsustainable and hence liable to be set aside ? We have heard learned Advocates on either side. The order impugned in this appeal was passed by the Tribunal dismissing the appeal filed by the appellant challenging the order passed by the Commissioner of Customs (Appeals), Kolkata dated 20th September, 2017, on the ground that the appeal is time barred. In fact, the appeal filed by the appellant before Commissioner of Customs (Appeals) against the Order-in-Original dated 13th November, 2016 also m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tered Accountant Firm and the assessee should be granted an opportunity by the adjudicating authority to produce a fresh Chartered Accountant Certificate so as to enable them to establish the genuinity of the claim for refund. Furthermore, we find that what was refunded to the appellant was Rs.4,81,212/- and the amount is not a substantial amount. Therefore, we are of the view that the case on hand is a peculiar case which would call for appropriate remedy. For the above reasons, the appeal is allowed and the order passed by the learned Tribunal, Commissioner of Customs (Appeals) and the order passed by the adjudicating authority dated 3rd November, 2016 are set aside and the matter is remanded back to the adjudicating authority namely the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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