Refund granted as non-passing of duty incidence certified by Chartered Accountant

Indian Oil Corporation Limited Vs Commissioner of Customs (CESTAT Ahmedabad) CESTAT Ahmedabad held that Chartered Accountant certificate stated that duty incidence has not been passed on to the customers. Hence, refund cannot be rejected by brushing aside Chartered Accountant certificate without any cogent reason. Facts- The appellant imported Crude Petroleum Oil and filed into Bond B/E 10th June, 2006 for warehousing u/s. 46 of the Act and said B/E was assessed provisionally. Subsequently, they filed Ex-Bond B/E for home consumption u/s. 68 of the said Act for clearance of warehoused goods, w...