Refund of SAD Possible with Chartered Accountant Certificate Confirming No Unjust Enrichment, Supported by Board Clarification.

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Full Text of the Document

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....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.....