Unjust enrichment for special additional duty refund can be proved by a Chartered Accountant's certificate under the applicable circular.

A Chartered Accountant's certificate issued by the assessee's statutory auditor may be accepted to show that special additional duty on imported goods was not passed on to buyers, thereby satisfying the unjust enrichment requirement for refund. Where the Board's circular so directs, field formations need not insist on audited balance sheets and profit and loss accounts if the certificate and books of account establish that the duty is shown as recoverable. Earlier Tribunal decisions supporting the same approach were treated as applicable, and the refund was held admissible.

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Issues: Whether the appellant was entitled to refund of special additional duty paid on imported goods and whether the condition of unjust enrichment stood satisfied.

Analysis: The refund claim was supported by a Chartered Accountant's certificate issued by the assessee's statutory auditor, certifying that the special additional duty had not been passed on to any buyer and that the amount was shown as recoverable in the books of account. The Board's circular directed field formations to accept such a certificate for satisfying the unjust enrichment condition and stated that audited balance sheets and profit and loss accounts need not be insisted upon in such cases. The earlier Tribunal decisions relied upon were also found applicable on the same question.

Conclusion: The appellant satisfied the conditions for refund, the contrary finding of the lower authority was unsustainable, and the refund was admissible.

Ratio Decidendi: For refund of special additional duty under the relevant notification, a duly certified Chartered Accountant's certificate may be accepted to establish that the duty incidence was not passed on, and audited financial statements need not be insisted upon where the circular so provides.

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