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2023 (6) TMI 799 - CESTAT CHENNAIRefund of SAD - rejection on the ground of unjust enrichment - it is alleged that appellant has not established that the duty element (CVD) [paid at the time of import of goods] has not been passed on to the buyer of goods - HELD THAT:- As pointed out by the Ld. Counsel for respondent that in para 12 of the OIO, the issue has been elaborately discussed by the original authority. It is also noted in the said para that the Chartered Accountant certificate produced by the respondent is in accordance with Board circular. It is also recorded that the respondent furnished copies of the balance sheet and all relevant documents. The department alleges that Chartered Accountant certificate does not mention that the documents have been verified. It needs to be stated that when the original authority has noted that the Chartered Accountant certificate is in accordance with Board circular, there are no merit in the argument put forward by the department. The appeal filed by department is dismissed.
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