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2015 (11) TMI 818 - CESTAT BANGALOREDenial of refund claim in terms of Notification No.102/2007-Cus. dated 14.9.2007 - Levy of additional duty of customs - Unjust enrichment - Held that:- As it is seen from the reproduced part of the Circular, a certificate by the Chartered Engineer certifying that the burden of CVD has not been passed on to the buyer and a self-declaration by the buyer is sufficient to establish that the duty burden has not been passed on and the condition of unjust enrichment will not apply. Though the original adjudicating authority has accepted the fact of said certificate on record, but he has not followed the same on the sole ground that details as to how such conclusions were arrived at by the Chartered Engineer, do not stand given in the said certificate. - no such details are required to be given in the Chartered Engineer certificate. Secondly, the Chartered Engineer’s certificate is admittedly based upon the examination of the accounts maintained by an assessee and is presumed to have been given after verification of the same. In terms of the Board’s Circular also such certificate if given by the Chartered Accountant would suffice - Impugned order is set aside - Decided in favour of assessee.
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