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2012 (11) TMI 265 - AT - CustomsRefund – Held that:- Claimant have to submit the Chartered Accountant’s certificate certifying that the burden of SAD (4%) has not been passed on by the importer to customers to fulfil the requirement of unjust enrichment - certificate from a Chartered Accountant is sufficient - appellant is eligible for refund - application for modification of stay applications are allowed, pre-deposit is waived
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