Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights March 2023 Year 2023 This

Refund - principles of unjust enrichment - CA certificate - ...

Customs

March 27, 2023

Refund - principles of unjust enrichment - CA certificate - there is no requirement in law that a certificate must be issued only by the statutory auditors. So long as the certificate is issued by a Chartered Accountant and it is consistent with the accounts such as Balance Sheet and Profit and Loss statement, the certificate deserves to be accepted. - AT

View Source

 


 

You may also like:

  1. Refund claim - unjust enrichment - certificate of Chartered Accountant produced by the appellant was not disputed by bringing on record any other opinion contrary to the...

  2. Denial of refund claim - Section 11B - unjust enrichment - Commissioner (Appeals) has made serious error in not considering the C.A. certificate as well as balance sheet...

  3. Denial of refund claim - unjust enrichment - There is no provision in the Central Excise law that the state government authorities would be are outside of the principles...

  4. Refund claim - unjust enrichment - Validity of CA certificate - both the CA certificates are of very old period and for the purpose of unjust-enrichment the present...

  5. Refund - principles of unjust enrichment - the unjust enrichment is not applicable even when the refund amount is claimed as expenses in the Profit and Loss Account.

  6. Refund claim rejected – Unjust enrichment - the appellant’s have not recovered the amounts of duties from their customers so as to attract the unjust enrichment principles - AT

  7. Refund claim of SAD - Principles of Unjust Enrichment - Scope of CA certificate - Refund already sanctioned by the lower authorities - Merely stating that ‘the review...

  8. Refund of Customs duty - principle of unjust enrichment - as per Certificate issued by the CA in favour of the respondent/Assessee to the effect that the amount of...

  9. Refund of duty – principle of unjust enrichment is not applicable to refund of interest and redemption fine- - AT

  10. Refund of service tax paid - principles of unjust enrichment - The Chartered Accountant (CA) certificate has been rejected stating that it is only a secondary evidence....

 

Quick Updates:Latest Updates