Custom Dutry Refund Claim Restored as Suggested CA Certificate Format Is Not a Mandatory Requirement

Johnson Controls-Hitachi Air Conditioning India Ltd. Vs Commissioner of Customs (CESTAT Chennai) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai, allowed the appeals filed against a common Order-in-Appeal that had upheld the rejection of customs refund claims on the ground that the Chartered Accountant (CA) certificate submitted by the appellant was not in the prescribed format. The Adjudicating Authority had rejected the refund claims by relying on Board Circulars dated 28.04.2008 and 13.10.2008, holding that the CA certificate did not comply with the required format....