2007 (6) TMI 389

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..... pondent. [Order]. - The controversy in this appeal is when cess on natural rubber was not leviable whether refund arising on such count shall pass test of unjust enrichment. The Ld. Counsel Dr. Samir Chakraborty appearing for the appellant submitted that so far as the leviability is concerned that has now been decided by the Tribunal in appeal case No. C/1137 - 1150 of 1998 and C/8172 of 1998, d .....

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..... eviable or collectible in the case of the appellant. So far as the second question is concerned, it was clearly demonstrated by the Ld. Counsel that they having not passed on the cess burden, since that was realizable from the Department. Therefore, the Chartered Accountant's certificate showing that the money was collectible from Department, proves the conduct of the appellant that they did not i .....

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..... Chartered Accountant's Certificate. Accordingly; the Appellant is entitled to the refund as admissible under law. While deciding the matter as above, the Ld. Counsel's submission that the decision of the Tribunal in the case of TELCO Ltd. v. Commr. of Customs, Mumbai reported in 2003 (158) E.L.T. 640 ( Tri.-Mumbai) is applicable, is fully agreeable. Accordingly the appeal is allowed. (Dictated .....

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