https://www.taxtmi.com/manuals?id=7298 Refund eligibility requires examination of audited balance sheets, related financial records and Chartered Accountant certificates to determine whether the applicant passed on the duty or interest; the Assistant/Deputy Commissioner must issue a speaking order specifying the material relied upon and explaining the conclusion on unjust enrichment, and routine sanctioning or crediting to the Consumer Welfare Fund without such inquiry does not satisfy the statutory requirement. en-us Thu, 20 Feb 2025 11:31:25 +0530 Thu, 20 Feb 2025 11:31:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7298 Refund eligibility requires examination of audited balance sheets, related financial records and Chartered Accountant certificates to determine whether the applicant passed on the duty or interest; the Assistant/Deputy Commissioner must issue a speaking order specifying the material relied upon and explaining the conclusion on unjust enrichment, and routine sanctioning or crediting to the Consumer Welfare Fund without such inquiry does not satisfy the statutory requirement. Manuals Customs Thu, 20 Feb 2025 11:31:25 +0530 https://www.taxtmi.com/manuals?id=7298