Non-Filing of CA Certificate with refund claim: CESTAT allows filing

Rajrani Exports Pvt. Ltd. Vs Commr. of CGST & CX, Kolkata South Commissionerate (CESTAT Kolkata) It is seen that the Appellant has filed the Refund Application in Form A-1 filling up almost all the details. If some details have been left out, they can be considered as procedural lapse. They have also enclosed copies of the relevant invoices which can be verified with the Form A-1 submitted by them. However, it is seen that the Certificate from the Chartered Accountant is mandated under Para 3(i) of the Notification if the refund claim amount is more than 0.5% of the FOB value of the goods ...