Rejection of refund claim for non-mentioning of period particulars in CA’s certificate is harsh: CESTAT Chennai

Jumar Trade Links Vs Commissioner of Customs (Exports) (CESTAT Chennai) CESTAT Chennai rejection of refund claim merely for non-mentioning of period particulars in CA’s certificate unjustifiable as rejection of claim on this basis would be harsh. Facts- Appellant filed a refund claim of Rs.2,28,822/- being the amount paid against 4% Additional Duty of Customs (ADC) for the import of Galvanized Steel Coils/Strips vide 5 Bills of Entry. The appellant claimed refund in terms of Notification No. 102/2007-Cus dated 14.9.2007 as amended and submitted the relevant documents for proof of the same. T...