CA Certificate cannot be brushed aside merely for non-liking of authorities

Sun Metallics & Alloys Pvt. Ltd Vs Commissioner of CGST & Central Excise (CESTAT Mumbai) CESTAT held that so far as the issue of unjust enrichment is concerned there is certificate of the Chartered Accountant as well as the affidavit of the appellant specifically mentioning therein that the burden towards Cenvat credit, interest and penalty was never passed on to the consumers. The Chartered accountant has issued the certificate on the basis of books of accounts and the other related relevant documents produced before them. Merely because the certificate is not as per the liking of the...