Non-Filing of CA Certificate is Mere Procedural Lapse: No Legislative Intent to Deny Refund to Exporter, says CESTAT [Read Order]

By Aparna. M - On February 23, 2023 5:00 pm - 2 mins read
Non-Filing of CA Certificate - Non-Filing - CA Certificate - CA - Procedural Lapse - Legislative Intent - Refund - Exporter - CESTAT - Customs - Excise - Service Tax - Taxscan

The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) recently held that non-filing of Chartered Accountant certificate is a mere procedural lapse therefore the bench said that  there is no legislative intent to deny refund to exporters . Sushil Kumar Goyal, Chartered Accountant appeared for the Appellant and Joydip…

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