Unjust enrichment proof through auditor certificate can satisfy refund conditions when supported by invoice annexures.

Refund under Notification No. 102/2007-Cus. cannot be denied merely because the chartered accountant or statutory auditor certificate is questioned, where the certificate specifically states that the CVD burden was not passed on and is supported by invoice annexures. The document treats such a certificate as sufficient compliance with condition 2(e)(iii) and the unjust enrichment requirement, provided it is issued by the appellant's statutory auditor and properly substantiated. On that basis, rejection of refund on the ground of inadequate proof of non-passing of duty burden was held unjustified, and refund eligibility was recognised.

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Issues: Whether refund under Notification No. 102/2007-Cus. dated 14.09.2007 could be denied on the ground that the chartered accountant/statutory auditor certificate did not adequately establish that the duty burden had not been passed on, having regard to condition 2(e)(iii) and the principle of unjust enrichment.

Analysis: The refund was rejected on the view that the certificate produced was not proper and did not establish compliance with the unjust enrichment requirement. The certificate, however, was found to have been issued by the appellant's statutory auditor and to state specifically that the CVD had not been passed on to customers. It was also supported by annexures containing invoice details. On that basis, the certificate was held to satisfy the requirement of condition 2(e)(iii) of the notification.

Conclusion: The rejection of refund was unjustified and the appellant was held eligible for refund.

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