Refund to be denied if importer failed to produce evidence other than CA certificate to prove no unjust enrichment:
Onus on claimant of refund to produce sufficient and tangible evidence, including CA’s certificate, but merely CA’s certificate to effect that incidence of duty element, in respect of which refund claimed, cannot be basis for conclusive evidence to same.
CESTAT, REGIONAL BENCH, HYDERABAD [PRINCIPAL COMMISSIONER OF CUSTOMS CENTRAL TAX Versus SACHDEV OVERSEAS FITNESS PVT. LTD.]
