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Customs - Highlights / Catch Notes

Home Highlights September 2012 Year 2012 This

Unjust enrichment - Refund - Non-availment of Modvat credit, C.A. ...


Refund Claim Supported by Chartered Accountant's Certificate and Balance Sheet for Unjust Enrichment, Modvat Credit Non-Availment.

September 9, 2012

Case Laws     Customs     CGOVT

Unjust enrichment - Refund - Non-availment of Modvat credit, C.A. certificate to the effect that the duty incidence has not been passed on by the respondent are sufficient supporting documentary evidences for Balance Sheet as main documentary evidence. - CGOVT

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