https://www.taxtmi.com/highlights?id=5212 Unjust enrichment - Refund - Non-availment of Modvat credit, C.A. certificate to the effect that the duty incidence has not been passed on by the respondent are sufficient supporting documentary evidences for Balance Sheet as main documentary evidence. - CGOVT en-us Sun, 09 Sep 2012 09:53:39 +0530 Sun, 09 Sep 2012 09:53:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=5212 Unjust enrichment - Refund - Non-availment of Modvat credit, C.A. certificate to the effect that the duty incidence has not been passed on by the respondent are sufficient supporting documentary evidences for Balance Sheet as main documentary evidence. - CGOVT Highlights Customs Sun, 09 Sep 2012 09:53:39 +0530 https://www.taxtmi.com/highlights?id=5212