https://www.taxtmi.com/caselaws?id=370757 The High Court remanded the matter back to the Commissioner (Appeals) for fresh consideration of a refund claim for excess duty paid on imported medical equipment. The rejection of the refund based on the statutory auditor's certificate was found incorrect, emphasizing the importance of the Chartered Accountant's certificate. The Tribunal highlighted the need to avoid unjust enrichment and emphasized that revenue authorities should not automatically credit amounts to the Consumer Welfare Fund without proper justification. The Tribunal concluded that the rejection of the refund was contrary to law, setting it aside and allowing the appeal with consequential reliefs. en-us Fri, 28 Sep 2018 00:00:00 +0530 Mon, 17 Feb 2020 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370757 The High Court remanded the matter back to the Commissioner (Appeals) for fresh consideration of a refund claim for excess duty paid on imported medical equipment. The rejection of the refund based on the statutory auditor's certificate was found incorrect, emphasizing the importance of the Chartered Accountant's certificate. The Tribunal highlighted the need to avoid unjust enrichment and emphasized that revenue authorities should not automatically credit amounts to the Consumer Welfare Fund without proper justification. The Tribunal concluded that the rejection of the refund was contrary to law, setting it aside and allowing the appeal with consequential reliefs. Case-Laws Customs Fri, 28 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370757