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TMI Blog2007 (6) TMI 389X X X X Extracts X X X X X X X X Extracts X X X X ..... onsumption and has to pass the test of unjust enrichment, the appellant also meets the test on the given facts - there was no unjust enrichment for no reason stated to discard Chartered Accountant’s Certificate - appeal allowed. - C/CSM/146-147/2004 - A/1181-1182/KOL/2007 - Dated:- 18-6-2007 - Shri D.N. Panda, J. REPRESENTED BY : Dr. Samir Chakraborty Shri Abhijit Biswas, Advocates, for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is that they should go by the CBEC circular. The appellant could have mentioned the matter in appeal and also after refund arises, should meet test of unjust enrichment. 3. Heard both sides and perused records. The Tribunal s judgment cited by the Ld. Counsel is directly on the point holding that no cess is payable on the natural rubber imported. Therefore, first question should be answered agai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t on the given facts. Further, it is also noticeable that the cess was paid certainly under protest when nothing was collectible for which the appellant has agitated before this forum. The appellant being conscious of its own right has not extinguished the same or renounced such right without passing the burden to the consumer. Accordingly, the question can be answered holding that there was no un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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