Rejection of refund claim merely because CA certificate is not as per prescribed format is not justifiable

WR Grace & Co. India Private Limited Vs Commissioner of Customs (CESTAT Chennai) CESTAT Chennai held that rejection of refund claim, filed in terms of notification no. 102/2007-Customs, merely for the reason that Chartered Account Certificate is not as per prescribed format is not sustainable since format of Chartered Accountant Certificate as per Public Notice No. 39/2011 dated 14.06.2011 is only suggested format and not a mandatory format. Facts- The Appellant had filed a refund claim on 28.09.2012 in terms of Notification No. 102/2007-Customs dated 14.09.2007, as amended vide Notificat...