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2020 (1) TMI 360 - AT - CustomsRefund claim - unjust enrichment - It was observed by the lower authorities that though the appellant had submitted CA certificate but the books of account were not submitted - HELD THAT:- The unjust-enrichment has to be examined only at the time of release of the refund even as on today it is to be ascertained that whether the incidence of duty has been passed on and otherwise. The appellant is not able to submit any books of account from which it cannot be ascertained that the amount for which the refund has been shown as receivable which can establish that the incidence of duty has not been passed on. Validity of CA certificate - HELD THAT:- The CA certificate is not a concluding document that shows the incidence was not passed on but it is based on the books of account. In absence of any books of account for the current period, the CA certificate cannot alone help the appellant to overcome the aspect of unjust-enrichment - in the present case both the CA certificates are of very old period and for the purpose of unjust-enrichment the present position is relevant for which neither any CA certificate was produced nor any books of account - Therefore, in absence of providing books of account by the appellant, the aspect of unjust-enrichment is not established. Refund cannot be allowed - appeal dismissed - decided against appellant.
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