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of The HC upheld the CESTAT's decision affirming that the chartered accountant's certificate submitted by the respondent company sufficiently demonstrated that the excess customs duty paid was not passed on to consumers, satisfying the burden of proof under principles of unjust enrichment. The Adjudicating Authority's discretion under Section 27(2) of the Customs Act to direct refund credit to the Consumer Welfare Fund was acknowledged, but no contrary evidence was presented to justify rejection of the refund. Consequently, the refund of excess customs duty was ordered to be granted to the respondent company. The petitions were disposed of with a compliance listing scheduled.
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