https://www.taxtmi.com/article/detailed?id=2098 Admissibility of Chartered Accountant certificates in indirect tax refund and unjust enrichment inquiries turns on their evidentiary foundation: certificates are admissible when based on verified accounts, signed and corroborated by balance sheet reconciliation or supporting statements showing duty treated as expenditure and not passed to customers; they are inadmissible when they lack quantification, statutory linkage, accounting basis, or rely on uncertified or inconsistent supporting documents. en-us Thu, 04 Apr 2013 21:45:14 +0530 Thu, 04 Apr 2013 21:45:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=2098 Admissibility of Chartered Accountant certificates in indirect tax refund and unjust enrichment inquiries turns on their evidentiary foundation: certificates are admissible when based on verified accounts, signed and corroborated by balance sheet reconciliation or supporting statements showing duty treated as expenditure and not passed to customers; they are inadmissible when they lack quantification, statutory linkage, accounting basis, or rely on uncertified or inconsistent supporting documents. Articles Other Topics Thu, 04 Apr 2013 21:45:14 +0530 https://www.taxtmi.com/article/detailed?id=2098