CA Certificate was a valid proof to claim 4% SAD refund

Principal Commissioner of Customs Vs FESTO Controls Private Limited (Karnataka High Court) Conclusion: A valid Chartered Accountant certificate was sufficient to discharge the burden of proving that the incidence of 4% SAD was not passed on to customers and discharge the statutory presumption of unjust enrichment. Held: Assessee-company had imported goods after paying 4% SAD and later applied for a refund. Adjudicating Authority and the first appellate authority rejected the claim, holding that assessee had failed to sufficiently prove that the burden of the duty had not been passed on to its...