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of CESTAT dismissed the appeals and upheld allowance of refund claims where the appellants established reversal of excess IGST input tax credit prior to adjudication and produced a Chartered Accountant's certificate evidencing non-passing-on of the excess duty to customers. The Tribunal found no substantive dispute that the ITC was reversed and that the original adjudicating authority had taken that reversal into account. The CA certificate was held to satisfy the unjust-enrichment inquiry by demonstrating the burden of excess duty remained recoverable from customs and was not incorporated into prices or costs. Consequently, the appeals were found devoid of merit and were dismissed.
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