2018 (5) TMI 1764 - AT - Customs

Refund of SAD - N/N. 102/2007 Cus.- dt.14.9.2007 - Unjust Enrichment - rejection on the ground that the C.A. Certificate produced by the appellant is not proper and therefore has not established that the claim is not hit by unjust enrichment - Held that - C.A. Certificate is issued by the statutory auditor of appellants. It is also been stated therein that appellants have not passed on the CVD to its customers. The C.A. Certificate is enclosed with annexures to support the same - the said certificate suffice the requirement as per condition 2 (e)(iii) of the notification - rejection of refund is unjustified - appeal allowed - decided in favor of appellant.

Summary

Issues: Rejection of refund claim under notification 102/2007 Cus.- dt.14.9.2007 based on the validity of the C.A. Certificate provided by the appellant.

Analysis:
The appellant filed a refund claim under notification 102/2007 Cus.- dt.14.9.2007, which was rejected by the authorities citing the inadequacy of the C.A. Certificate provided. The appellant's counsel argued that the certificate, issued by their statutory auditor, clearly stated that the duty burden had not been passed on to customers, thus meeting the conditions of the notification. On the other hand, the respondent supported the findings of the impugned order. After hearing both sides, the Tribunal examined the C.A. Certificate and found it to be issued by the appellant's statutory auditor, stating that the duty had not been passed on to customers. The Tribunal concluded that the certificate fulfilled the requirements as per condition 2 (e)(iii) of the notification, deeming the rejection of the refund unjustified. Consequently, the Tribunal allowed the appeal, setting aside the impugned order and granting the appellant the refund along with any consequential reliefs.

This judgment primarily revolves around the interpretation and acceptance of the C.A. Certificate provided by the appellant to support their refund claim under a specific notification. The Tribunal carefully analyzed the contents of the certificate, emphasizing that it was issued by the appellant's statutory auditor and clearly stated that the duty burden had not been transferred to customers. By aligning the certificate's contents with the conditions specified in the notification, the Tribunal deemed the rejection of the refund claim as unjustified and ruled in favor of the appellant. The decision underscores the importance of fulfilling the prescribed criteria and providing adequate documentation to substantiate refund claims in customs matters.