Commissioner (Appeals) has followed a novel way to deny refund to appellant on extraneous ground not known to law - CESTAT Wants Board to Issue Instructions
IN an order last week, the CESTAT Chennai Bench found the Commissioner (Appeals) following a novel way to deny refund. He asked for a Board resolution and a copy of the appointment order of the Chartered Accountant.
The Tribunal marked a copy of the order to the Chairman, CBEC to simplify the procedure of refund and remove the bottlenecks in the system of grant of refund of additional duty of customs, issuing appropriate guideline in that regard so that respect to law by the subordinates grow.
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