IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.22 OF 2008 The Commissioner of Central Excise, Pune II ..Appellant V/s. M/s.Kumbhi Sakasi SSK Limited ..Respondent Mr.A.S. Rao for the Appellant. CORAM : D.K. DESHMUKH & J.P. DEVADHAR, JJ. DATED : 6TH AUGUST, 2008 P.C. : 1. The authorities below have concurrently found that the chartered accountants certificate filed by the assessee for claiming refund was reliable and have relied upon said certificate. 2. We do not see that any question of law arises in this appeal. Hence, rejected. D.K. DESHMUKH, J. J.P. DEVADHAR, J.