2007 (5) TMI 505 - AT - Central Excise

Summary

Issues involved:
The issue involved in this case is regarding the refund of an amount paid by the appellants on TR6 Challan.

In this judgment, the Appellate Tribunal CESTAT, Mumbai considered the submissions made by both sides and perused the records. The appeal was directed against Order-in-Appeal No. 56/2006/Misc Acc. The ld. Commissioner (Appeals) rejected the appeal of the appellant against redemption of the refund claim u/s 27 of the Customs Act. The Commissioner held that the appellant failed to provide evidence that no duty incidence was passed on, despite producing a certificate issued by a Chartered Accountant. The Tribunal noted that the lower authorities overlooked the certificate and emphasized that the certificate should be considered as evidence of non-passing of duty incidence. The Tribunal referred to previous judgments to support this view. Consequently, the Tribunal found the impugned orders rejecting the refund claim unsustainable and set them aside, allowing the appeal with consequential relief if any.