CA Certificate Cannot Be Disregarded Without Evidence to contrary: CESTAT Delhi

Vivo Mobile India Pvt. Ltd. Vs Commissioner of Customs (CESTAT Delhi) CESTAT Delhi held that a Certificate issued by a Chartered Accountant, therefore, cannot be lightly brushed aside without there being any cogent evidence to the contrary. Thus, order directing refund amount to be credited to Consumer Welfare Fund not justified. Accordingly, refund granted to assessee. Facts- M/s. Vivo Mobile India Pvt. Ltd. (the appellant) is engaged, inter alia, in the business of manufacturing mobiles phones in India. The appellant has filed this appeal to assail the order dated 05.07.2021 passed by the C...