https://www.taxtmi.com/caselaws?id=220654 A Chartered Accountant's certificate issued by the assessee's statutory auditor may be accepted to show that special additional duty on imported goods was not passed on to buyers, thereby satisfying the unjust enrichment requirement for refund. Where the Board's circular so directs, field formations need not insist on audited balance sheets and profit and loss accounts if the certificate and books of account establish that the duty is shown as recoverable. Earlier Tribunal decisions supporting the same approach were treated as applicable, and the refund was held admissible. en-us Tue, 15 Jan 2013 00:00:00 +0530 Wed, 24 Aug 2016 10:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220654 A Chartered Accountant's certificate issued by the assessee's statutory auditor may be accepted to show that special additional duty on imported goods was not passed on to buyers, thereby satisfying the unjust enrichment requirement for refund. Where the Board's circular so directs, field formations need not insist on audited balance sheets and profit and loss accounts if the certificate and books of account establish that the duty is shown as recoverable. Earlier Tribunal decisions supporting the same approach were treated as applicable, and the refund was held admissible. Case-Laws Customs Tue, 15 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220654