https://www.taxtmi.com/circulars?id=4305 Officers determining customs duty refunds must, under section 27(2) and its first proviso, examine facts and materials, including audited balance sheets and Chartered Accountant certificates, to decide whether the claimant passed on the duty or interest. Orders-in-Original must be speaking orders specifying the financial records relied upon. Routine sanctioning of refunds and crediting amounts to the Consumer Welfare Fund without this factual and documentary review does not fulfil the statutory process. en-us Wed, 28 May 2008 00:00:00 +0530 Thu, 19 Feb 2009 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=4305 Officers determining customs duty refunds must, under section 27(2) and its first proviso, examine facts and materials, including audited balance sheets and Chartered Accountant certificates, to decide whether the claimant passed on the duty or interest. Orders-in-Original must be speaking orders specifying the financial records relied upon. Routine sanctioning of refunds and crediting amounts to the Consumer Welfare Fund without this factual and documentary review does not fulfil the statutory process. Circulars Customs Wed, 28 May 2008 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4305