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2016 (3) TMI 337 - AT - CustomsEligibility of Refund claim - Unjust Enrichment on the basis of Balance-sheet & C.A. certificate - Held that:- the amount has been shown as reimbursible in the balance-sheet which is certified by the C.A. Also it is demonstrable that as per the calculation given in C.A certificate, wherein from the sale consideration, the appellant have cut the amount of excess duty recovered, after recovery of cost as per the original declaration filed and duty after reducing the normal trade profit. Also the refund claim has been reduced by the above amount. So, the certificate of C.A. which is supported by other corroborative evidence like balance-sheet and calculation of amount etc. cannot be brushed aside and looks to be fair and reasonable. Therefore, the appellant is eligible for refund amount with interest. - Decided in favour of appellant
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