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2016 (11) TMI 678 - AT - CustomsRefund - Unjust enrichment - Benefit of duty exemption in terms of Customs Notification No.21/2002 - end-use certificate - Held that: - I am of the considered opinion that both the authorities have not given any reason for not accepting the certificate issued by the Chartered Accountant and the Cost Accountant and they have not given any reason as to why the same is not material for deciding the question of unjust enrichment. In view of this, I am of the considered opinion that this case needs to be remanded back to the adjudicating authority with a direction to consider both the certificates issued by the Chartered Accountant and the Cost Accountant and pass a reasoned order. Before passing the order, the adjudicating authority will afford a reasonable opportunity to the appellant who will also be at liberty to produce any other document in support of their claim. The adjudicating authority is directed to dispose of the claim within a period of three months after receipt of the certified copy of this order.
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