Unjust Enrichment Refund Claim: CA Certificate Format Challenge Rejected Without Evidence; No Mandated Format by Law.

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....Refund claim - Unjust enrichment - CA certificate - Merely because the certificate is not as per the liking of the authorities below, it cannot be brushed aside as no specific format of certificate has been prescribed by the statute. If the department proves anything contrary to the statement mentioned in the certificate then certainly they have a valid ground to discard it, but this is not the case anywhere. - AT....