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2016 (7) TMI 978 - AT - CustomsRefund - unjust enrichment - Whether Chartered Accountant certificate alone is sufficient to show that the burden of duty has not been passed on to their customers. - Held that:- t is observed that the said certificate is supported by the entry in the Balance Sheet and ledger account under which the amount is shown as Import Duty, fine and penalty by Customs Department and shown as “Receivable”. The department has not questioned the correctness or accuracy of the said certificate of Chartered Accountant or the entry in the books of accounts - it is clear that the said amount has not been passed on to the customers. - Refund allowed.
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