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2018 (8) TMI 46 - AT - CustomsRefund claim - whether the appellant is able to prove the hurdle of unjust enrichment has been passed on or not? - Held that:- As against clear evidence from the Chartered Accountant, Revenue has not adduced contrary evidence to show that appellant herein had passed on the incidence of duty. In the absence of any contrary evidence, it is to be held that the Chartered Accountant’s Certificate as produced by appellant needs to be accepted. Hon’ble High Court of Madras in the case of Micromax Informatics [2017 (7) TMI 551 - MADRAS HIGH COURT] on identical set of facts held that refund is admissible. Thus, the Lower Authorities have erred in coming to a conclusion that the appellant herein has not passed the hurdle of unjust enrichment - appeall allowed - decided in favor of appellant.
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