“CA CERTIFICATE”
“CA,” two alphabets which are synonym of Trust and Integrity.

We, as a Practicing Chartered Accountants, issue various certificates and they are considered to be authority in themselves.

Officer can’t pass the Order ignoring these.

1. P.P. Products Ltd. – Madras High Court
(2019) 367 ELT 707
Disbelieving CA certificate without any material against it also not justified. ARR

2. Signet Industries Ltd. – Madras High Court
(2024) 84 GSTL 7
ARR: In face of Chartered Accountant’s certificate and assessee’s reply, impugned assessment order was completely unsustainable and was unseasoned and was issued without application of mind.

3. K.V.N. Impex Pvt. Ltd. – Tribunal Bangalore
(2024) 16 CENTAX 363
Refund of SAD can’t to be denied merely for non-filing of original documents if copies along with CA certificate were produced. ARR

4. Systronics India Ltd. – Tribunal Bangalore
(2019) 370 ELT 945
ARR
Only ground for denying refund in impugned order is that amount of said duty has not been shown as receivable in balance sheet. Said ground is not sustainable as there is no such requirement in Circular.

In fact said circular clarifying that production of books of accounts be not insisted and only certificate from CA sufficient to allow refund. In instant case, CA certificate duly produced dispelling unjust enrichment. Refund admissible. ARR

5. Rambagh Palace Hotel Pvt. Ltd. – Tribunal Delhi
(2022) 60 GSTL 48
ARR: When as CA Certificate established that burden of tax had not been passed on to customers, refund cannot be denied.

6. Coromandel International Ltd. – Tribunal Hyderabad
(2019) 370 ELT 433
Since CA certificate and balance sheet showing duty burden not passed on to customers, it is to be concluded that same not included in cost of production and only entered in books of account as receivables.

Refund claim not hit by bar of unjust enrichment.

7. Overseas Polymers Pvt. Ltd. – Tribunal Chennai
(2021) 378 ELT 231
When Appellant-Assessee produced CA Certificate along with a reconciliation, Rejection of refund being without any legal or factual basis.

8. Hyundai Motor India Ltd. – Tribunal Madras
(2024) 15 CENTAX 199
Commissioner did not consider certificate from importer’s CA. Order denying exemption and demanding duty passed by Commissioner relying on unrebutted communication from ADGFT is not sustainable and set aside. ARR

9. Afcons Infrastructure Ltd. – Tribunal Ahmedabad
(2015) 329 ELT 390
Assessee submitted CA’s certificate that no part of duty paid by manufacturer reimbursed by customer. ARR

When authenticity and genuineness of certificate not doubted and no material available on record to discard CA’s certificate, there is no need to furnish cost of material and pricing of contract – Orders set aside.

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