https://www.taxtmi.com/caselaws?id=274741 Refund under Notification No. 102/2007-Cus. cannot be denied merely because the chartered accountant or statutory auditor certificate is questioned, where the certificate specifically states that the CVD burden was not passed on and is supported by invoice annexures. The document treats such a certificate as sufficient compliance with condition 2(e)(iii) and the unjust enrichment requirement, provided it is issued by the appellant's statutory auditor and properly substantiated. On that basis, rejection of refund on the ground of inadequate proof of non-passing of duty burden was held unjustified, and refund eligibility was recognised. en-us Thu, 24 May 2018 00:00:00 +0530 Fri, 31 Aug 2018 06:46:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274741 Refund under Notification No. 102/2007-Cus. cannot be denied merely because the chartered accountant or statutory auditor certificate is questioned, where the certificate specifically states that the CVD burden was not passed on and is supported by invoice annexures. The document treats such a certificate as sufficient compliance with condition 2(e)(iii) and the unjust enrichment requirement, provided it is issued by the appellant's statutory auditor and properly substantiated. On that basis, rejection of refund on the ground of inadequate proof of non-passing of duty burden was held unjustified, and refund eligibility was recognised. Case-Laws Customs Thu, 24 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274741