CVD Refund – unjust enrichment-CA certificate sufficient to allow refund

Commissioner of Customs (Exports) Vs LG Electronics India Pvt. Ltd. (CESTAT Chennai) As regards the issue of unjust enrichment, CESTAT find that the appeal has stated that the procedure to be adopted for refund of 4% additional duty of customs is given in Board Circular No. 6/2008- Customs (F. No. 401/104/2007-Cus.III) dated 28.4.2008 and Customs Public Notice No. 39/2011 dated 14.6.2011. As per para 6.2 of the said Board‘s circular, Statutory Auditors / Chartered Accountants are required to explain how the burden of 4% CVD has not been passed on by the importer and to fulfill the requiremen...