- 1 - IN THE HIGH COURT OF JUDICATURE AT BOMBAY O.O.C.J. CENTRAL EXCISE APPEAL NO.183 OF 2007 ----------------------------------------------------- Office Notes, Office Memoranda of Coram, Court’s or Judge’s appearances, Court’s orders order or directions ----------------------------------------------------- ¦ Mr.R.V.Desai with Ms.Neeta ¦ Masurkar for the appellant. ¦ Mr.Prakash Shah i/b PDS Legal ¦ for the Respondent. ¦ ¦ CORAM: D.K.DESHMUKH & ¦ J.P.DEVADHAR, JJ. ¦ DATED: 17TH JULY, 2008 P.C.: Heard the learned Counsel for the Appellant. Perused the order of the tribunal. It appears that the order was made by the authority below on the basis of certificate issued by the Chartered Accountant. 2. The submission of the learned Counsel is that because the documents mentioned in Section 12A of the Central Excise Act were not produced, the refund could not have - 2 - been ordered. 3. We find from the record that at no point of time the authenticity or correctness of the certificate issued by the Chartered Accountant was disputed and therefore the tribunal rightly held that the certificate issued by the Chartered Accountant was not disputed at any point of time, the authority was justified on relying on the certificate. We do not see any substantial question of law arises. Hence, the appeal is rejected. (D.K.DESHMUKH, J.) (J.P.DEVADHAR,J.)