https://www.taxtmi.com/caselaws?id=380201 The Tribunal allowed the appeal in the case concerning the refund of 4% additional duty on imported goods under Notification No.102/2007-Cus. The Tribunal held that the appellant had complied with the notification by submitting all necessary documents, including a Chartered Accountant certificate confirming VAT payment. Despite the lower authorities' refusal to accept the certificate, the Tribunal relied on precedents and circulars recognizing the sufficiency of such certificates to prove unjust enrichment. Emphasizing adherence to specified conditions for refunds, the Tribunal set aside the original decision, granting relief to the appellant. en-us Thu, 09 May 2019 00:00:00 +0530 Thu, 16 May 2019 07:48:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380201 The Tribunal allowed the appeal in the case concerning the refund of 4% additional duty on imported goods under Notification No.102/2007-Cus. The Tribunal held that the appellant had complied with the notification by submitting all necessary documents, including a Chartered Accountant certificate confirming VAT payment. Despite the lower authorities' refusal to accept the certificate, the Tribunal relied on precedents and circulars recognizing the sufficiency of such certificates to prove unjust enrichment. Emphasizing adherence to specified conditions for refunds, the Tribunal set aside the original decision, granting relief to the appellant. Case-Laws Customs Thu, 09 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380201