Mere CA Certificate insufficient to prove incidence of duty: CESTAT directs re-examination

Pelican Rubber Ltd Vs Commissioner of Customs (CESTAT Hyderabad) Introduction: In a landmark case of Pelican Rubber Ltd Vs Commissioner of Customs, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Hyderabad gave a significant ruling regarding proof of duty incidence. It emphasized that a Chartered Accountant’s (CA) certificate alone isn’t sufficient to prove the incidence of duty, remanding the case back to the Original Authority for re-examination. Analysis: The main issue revolved around the principle of unjust enrichment, as stipulated under Sections 27(2)(a) &am...