Customs Act | Adjudicating Authority Can't Decline Refund Of Excess Duty In Presence Of CA's Certificate: Delhi High Court

The Delhi High Court has ruled that the "adjudicating authority can't decline refund of excess duty in presence of CA's certificate under Customs Act." This decision strengthens the rights of importers to claim refunds of excess customs duty paid. The court emphasized that a Chartered Accountant's certificate, verifying the non-passing on of the duty burden to consumers, is a crucial piece of evidence. The adjudicating authority cannot arbitrarily disregard such a certificate when it's presented as proof for refund claims, streamlining the refund process.