Unjust enrichment in customs refund claims: documentary evidence and Chartered Accountant certification supported sanction of refund.

Refund of additional customs duty under an exemption notification was examined against the doctrine of unjust enrichment, with the refund claim supported by import papers, sale invoices, VAT/CST returns, a self-declaration, a statutory auditor's certificate, and a Chartered Accountant's correlation certificate. The record showed the refund amount as receivable from the Customs department in the balance sheet, and the certificate was found consistent with the Board circular. In this setting, the objection that the Chartered Accountant had not expressly verified every supporting document was rejected, and the refund sanction was upheld.

---

---

Issues: Whether the refund of additional duty under the customs exemption notification was barred by unjust enrichment, and whether the supporting Chartered Accountant certificate and other documentary evidence were sufficient to sustain the refund.

Analysis: The refund claim was supported by import documents, sale invoices, VAT/CST returns, self-declaration, statutory auditor's certificate, and a correlation certificate attested by a Chartered Accountant. The original authority had examined unjust enrichment in detail and recorded that the refund amount was reflected in the balance sheet as receivable from the Customs department. The certificate was also noted to be in accordance with Board circular. In these circumstances, the objection that the Chartered Accountant certificate did not expressly mention verification of every document was not accepted.

Conclusion: The plea of unjust enrichment failed, and the sanction of refund was upheld.

---