https://www.taxtmi.com/caselaws?id=439225 Refund of additional customs duty under an exemption notification was examined against the doctrine of unjust enrichment, with the refund claim supported by import papers, sale invoices, VAT/CST returns, a self-declaration, a statutory auditor's certificate, and a Chartered Accountant's correlation certificate. The record showed the refund amount as receivable from the Customs department in the balance sheet, and the certificate was found consistent with the Board circular. In this setting, the objection that the Chartered Accountant had not expressly verified every supporting document was rejected, and the refund sanction was upheld. en-us Fri, 16 Jun 2023 00:00:00 +0530 Tue, 20 Jun 2023 10:09:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439225 Refund of additional customs duty under an exemption notification was examined against the doctrine of unjust enrichment, with the refund claim supported by import papers, sale invoices, VAT/CST returns, a self-declaration, a statutory auditor's certificate, and a Chartered Accountant's correlation certificate. The record showed the refund amount as receivable from the Customs department in the balance sheet, and the certificate was found consistent with the Board circular. In this setting, the objection that the Chartered Accountant had not expressly verified every supporting document was rejected, and the refund sanction was upheld. Case-Laws Customs Fri, 16 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439225