https://www.taxtmi.com/caselaws?id=763888 CESTAT Bangalore allowed appellant's refund claim for excess CVD paid on 133 Bills of Entry made under protest. Appellant produced CA certificate dated 13.02.2017 and balance sheet for 2015-16 showing customs duty deposit as receivable under long-term loans and advances. Following precedents from CESTAT New Delhi in Micromax Informatics case and Karnataka HC in Apple India case, tribunal held that CA certificate with balance sheet documentation sufficiently rebutted unjust enrichment presumption, shifting burden to department to falsify documents. Appeal allowed with refund granted. en-us Thu, 11 Jul 2024 00:00:00 +0530 Mon, 30 Dec 2024 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763888 CESTAT Bangalore allowed appellant's refund claim for excess CVD paid on 133 Bills of Entry made under protest. Appellant produced CA certificate dated 13.02.2017 and balance sheet for 2015-16 showing customs duty deposit as receivable under long-term loans and advances. Following precedents from CESTAT New Delhi in Micromax Informatics case and Karnataka HC in Apple India case, tribunal held that CA certificate with balance sheet documentation sufficiently rebutted unjust enrichment presumption, shifting burden to department to falsify documents. Appeal allowed with refund granted. Case-Laws Customs Thu, 11 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763888