https://www.taxtmi.com/circulars?id=7871 Orders disposing refund or rebate claims must expressly address unjust enrichment and time bar limitations, specifying the proviso under which the refund is allowed when those clauses do not apply. Where refunds are based on a Chartered Accountant's certificate, the Order in Original must record whether the certificate conforms with the company's Balance Sheet and Profit and Loss Account for the relevant year and whether the claimed amount has been received or remains receivable. en-us Thu, 15 Oct 2009 00:00:00 +0530 Wed, 23 Dec 2009 13:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7871 Orders disposing refund or rebate claims must expressly address unjust enrichment and time bar limitations, specifying the proviso under which the refund is allowed when those clauses do not apply. Where refunds are based on a Chartered Accountant's certificate, the Order in Original must record whether the certificate conforms with the company's Balance Sheet and Profit and Loss Account for the relevant year and whether the claimed amount has been received or remains receivable. Circulars Central Excise Thu, 15 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7871