https://www.taxtmi.com/highlights?id=50532 Refund of SAD - As regards unjust enrichment Board itself has clarified the issue that Chartered Accountant certificate indicating non passing of duty to the customers is sufficient. - It is well settled that Revenue cannot argue against the Board’s Circular which are in favour of the assessee. en-us Wed, 04 Dec 2019 12:09:38 +0530 Wed, 04 Dec 2019 12:09:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=50532 Refund of SAD - As regards unjust enrichment Board itself has clarified the issue that Chartered Accountant certificate indicating non passing of duty to the customers is sufficient. - It is well settled that Revenue cannot argue against the Board’s Circular which are in favour of the assessee. Highlights Customs Wed, 04 Dec 2019 12:09:38 +0530 https://www.taxtmi.com/highlights?id=50532