TMI Blog2015 (11) TMI 818X X X X Extracts X X X X X X X X Extracts X X X X ..... e has not followed the same on the sole ground that details as to how such conclusions were arrived at by the Chartered Engineer, do not stand given in the said certificate. - no such details are required to be given in the Chartered Engineer certificate. Secondly, the Chartered Engineer’s certificate is admittedly based upon the examination of the accounts maintained by an assessee and is presumed to have been given after verification of the same. In terms of the Board’s Circular also such certificate if given by the Chartered Accountant would suffice - Impugned order is set aside - Decided in favour of assessee. - Appeal(s) Involved : C/23543/2014-DB - Final Order No. 21883 / 2015 - Dated:- 8-9-2015 - Smt. Archana Wadhwa, Judicial Mem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eferred to as the said additional duty). 2. The exemption contained in this notification shall be given effect if the following conditions are fulfilled : (a) the importer of the said goods shall pay all duties, including the said additional duty of customs leviable thereon, as applicable, at the time of importation of the goods; (b) the importer, while issuing the invoice for sale of the said goods, shall specifically indicate in the invoice that in respect of the goods covered therein, no credit of the additional duty of customs levied under sub-section (5) of section 3 of the Customs Tariff Act, 1975 shall be admissible; (c) the importer shall file a claim for refund of the said additional duty of customs paid on the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the conclusion that the sale value does not include the 4% additional duty of customs. Accordingly, he rejected the refund claims in question on the ground of unjust enrichment. 2. On an appeal filed by the assessee before Commissioner (A), he adopted an altogether different ground and observed that there was another Notification No.21/2012-Cus. dated 17.3.2012 vide which the imported goods were exempted unconditionally from payment of SAD. As such the payment of SAD by the appellant and subsequent claim of refund under Notification No.102/2007-Cus. is not appropriate. He further observed that when there was an exemption of SAD, the appellant should have availed the same instead of first paying the SAD and subsequently claiming the ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed as under: 6. Unjust enrichment : 6.1 However, considering the voluminous transactions and the documents involved in the cycle, from import to sale, it was felt that it would be expedient to allow the importer to submit a certificate from the statutory auditor/Chartered Accountant who certifies the annual accounts of the importer, that the burden of 4% CVD has not been passed on by the importer to the buyer and to fulfill the requirement of unjust enrichment. 6.2 In view of the above, it is clarified that the doctrine of unjust enrichment will apply to 4% CVD refunds Scheme under the said exemption notification issued in terms of Section 25(1) of the Customs Act, 1962. However, importers may produce a certificate from the s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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