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TMI Blog2007 (5) TMI 505X X X X Extracts X X X X X X X X Extracts X X X X ..... der]. This appeal is directed against Order-in-Appeal No. 56/2006/Misc Acc. 2. Considered the submissions made in detail by both sides and perused the records. The issue involved in this case is regarding the refund of an amount of Rs. 3,05,683/- (Rupees three lakhs five thousand six hundred eighty- three only) which was paid by the appellants on TR6 Challan. 3. While rejecting the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oduced before him that no incidence is passed on. As against this I find that the lower authority viz. the concerned Asstt./Dy. Commissioner has categorically stated that no such evidence could be produced by the appellant. I also find that the impugned certificate of the Chartered Accountant is not a conclusive proof of that no incidences would be passed into this matter. Accordingly I do not fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its registered office at 48, Kandivli Industrial Estate, Kandivli (East), Mumbai - 400 067, we certify that a sum of Rs. 3,05,683/- (Rupees Three Lakhs Five Thousand Six Hundred and Eighty-three Only) as on date is recoverable from customs against Bill of entry No. 347568 dated 22-7-2005. This amount represents Customs and other duties excess paid in the said Bill of Entry No. 347568 and no incide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... td. as reported at [2007 (211) E.L.T. 293 (Tri. Bang.)] and Gopi Krishna Processors Pvt. Ltd. v. Commissioner of Central Excise, Jallandhar as reported at [2007 (210) E.L.T. 529 (Tri.-Del.)] will squarely cover the issue in this case. 5. Accordingly respectfully following the decisions of the Tribunal and even on merits, I find that the impugned orders rejecting the refund claim of the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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