https://www.taxtmi.com/caselaws?id=77043 HC held that a Chartered Accountant's certificate alone is insufficient to rebut the presumption of unjust enrichment in a refund claim under Section 27. The certificate is only one piece of evidence and cannot, by itself, govern the decision of the refund authority. As the first respondent produced no corroborative records such as balance sheets, ledgers, or invoices to show that the duty incidence was not passed on, the Tribunal erred in granting relief solely on the certificate. HC set aside the Tribunal's order and remitted the matter for fresh consideration, permitting the assessee to produce additional evidence, failing which the Tribunal must decide on merits. en-us Thu, 22 Jul 2010 00:00:00 +0530 Wed, 19 Nov 2025 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77043 HC held that a Chartered Accountant's certificate alone is insufficient to rebut the presumption of unjust enrichment in a refund claim under Section 27. The certificate is only one piece of evidence and cannot, by itself, govern the decision of the refund authority. As the first respondent produced no corroborative records such as balance sheets, ledgers, or invoices to show that the duty incidence was not passed on, the Tribunal erred in granting relief solely on the certificate. HC set aside the Tribunal's order and remitted the matter for fresh consideration, permitting the assessee to produce additional evidence, failing which the Tribunal must decide on merits. Case-Laws Customs Thu, 22 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77043