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


Unjust Enrichment Refunds: Chartered Accountant Certificates Valid if Consistent with Financial Accounts in Customs Cases.

March 27, 2023

Case Laws     Customs     AT

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

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