CESTAT ruled in favor of the appellant, finding that the burden...

CESTAT ruled in favor of the appellant, finding that the burden of duty had not been passed on to customers. The Tribunal held that when a Chartered Accountant's certificate is submitted to demonstrate no unjust enrichment, the Revenue must provide evidence to contradict it. The certificate cannot be dismissed without cogent contrary evidence. The Commissioner (Appeals) merely expressed doubt without seeking clarification from the appellant. The Tribunal concluded that the appellant had shown the differential customs duty as "receivables" in financial statements, establishing that the duty burden was not passed on. Accordingly, the impugned order directing credit to Consumer Welfare Fund was set aside, and the appellant was granted refund with interest.