CESTAT upheld admissibility of CA certificate along with original sale invoice- Allows SAD Refund

M/s Sim Enterprises Vs Commissioner of Customs (Export) (CESTAT Mumbai)

Mismatch of description of goods in the import document and subsequent sale invoices that form the sole ground of rejection of refund claim of 4% SAD by the refund sanctioning authority that was confirmed by the Commissioner of Customs (Appeals) is assailed in this appeal.

In the instant case Statutory Auditor namely Chartered Accountant had issued certificates in respect of all five refund claims, whi

Please become a Premium member. If you are already a Premium member, login here to access the full content.