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Refund Claim Supported by Chartered Accountant's Certificate and Balance Sheet for Unjust Enrichment, Modvat Credit Non-Availment.

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Full Text of the Document

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....Unjust enrichment - Refund - Non-availment of Modvat credit, C.A. certificate to the effect that the duty incidence has not been passed on by the respondent are sufficient supporting documentary evidences for Balance Sheet as main documentary evidence. - CGOVT....

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