Refund - Unjust enrichment - burden of duty is transferred to ...

Refund Case Examines Duty Transfer to Buyer; CA Certificate Insufficient as Sole Proof; Further Evidence Required for Decision.

June 26, 2023

Case Laws Customs AT

Refund - Unjust enrichment - burden of duty is transferred to the buyer of the goods or not - Merely CA Certificate per se cannot be the sole ground for proving that they have not passed on the incidence of duty, if the sanctioning authority is not satisfied with the documents and he may also rely in addition on any other documents in order to come to the conclusion as to whether duty incidence has been passed on to customer or not in the facts of the case - Matter restored back - AT

View Source

← Previous Next →

Refund - Unjust enrichment - burden of duty is transferred to ...

Refund Case Examines Duty Transfer to Buyer; CA Certificate Insufficient as Sole Proof; Further Evidence Required for Decision.

June 26, 2023

Case Laws Customs AT

You may also like:

CESTAT dismissed an appeal concerning refund claims for excess Countervailing Duty (CVD) on mobile phone imports. The tribunal upheld rejection on three grounds:...

Refund of SAD - denial of refund on the ground that the test of unjust enrichment not passed on - non-collection of excess duty paid by the appellant - The certificate...

Refund claim - excess duty paid due to downward revision of price - They have furnished CA certificate to substantiate that the incidence of duty has not been passed on...

Refund - in view of the Chartered Accountant Certificate, payment of duty under protest, reflection of excess duty as receivable in the balance sheet and the...

Cenvat credit for Goods Transport Agency (GTA) service used for transportation of finished goods is recoverable, treating it as rightly availed credit. Transportation...

Refund claim - unjust enrichment - certificate of Chartered Accountant produced by the appellant was not disputed by bringing on record any other opinion contrary to the...

Refund of SAD - The tribunal noted that the Adjudicating Authority had accepted the CA Certificate in support of the refund claim for some Bills of Entry but had...

Refund claim - unjust enrichment - Validity of CA certificate - both the CA certificates are of very old period and for the purpose of unjust-enrichment the present...

The case involves final assessment of provisional assessments u/s Best Judgement method. Appellant used a formula approved by Department and submitted CA certificate for...

The appellant sought refund of Countervailing Duty (CVD) and Special Additional Duty (SAD) paid in cash u/s 11B of the Central Excise Act, 1944 read with Section 142(3)...

Denial of refund claim - Duty paid under protest - Tribunal committed a manifest error in non-suiting the appellant's claim on the sole ground that the appellant was...

Refund of anti dumping duty - mere production of CA certificate does not ipso facto grant refund to the respondent unless entire material showing no duty burden passed...

CESTAT allowed appeal concerning refund of CVD and ACD. Original authority's rejection was based on contradictory findings - accepting CA certificate showing non-passing...

The case involves a dispute regarding valuation for import assessment. The appellant challenges the rejection of declared value in favor of depreciated value in the...

Power to issue SCN - Recovery of erroneous refund with interest - It is more than apparent that section 11A of the Excise Act cannot be resorted to by the Department for...

Quick Updates: