9911796707
TMI Blog2007 (5) TMI 506X X X X Extracts X X X X X X X X Extracts X X X X ..... that the invoice clearly states that CV duty was not charged, there is no scope for the buyers to avail of the Modvat credit and hence insisting on a Certificate from the Central Excise authorities particularly when the buyers are traders, does not appear necessary for settling the refund claim - appellants are entitled to refund claim - appeal allowed. - C/CDM-34/2005 - A/1025/KOL/2007 - Dated:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appened to be traders and not registered dealer. The department s contention regarding leviability of CV duty based on Board s Circular dated 10-5-2000, was not accepted by the Hon ble High Court of Calcutta vide its Order dated 16-10-01. Subsequently, the appellants filed a claim for refund on 11-10-02. The department s SLP against the decision of the Hon ble High Court was also dismissed on 19-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon ble Supreme Court dismissing the Department s SLP. Secondly, the appellants have produced Certificate from the Chartered Accountant which has not only certified that they have not passed on the extra duty burden and further he has clarified that the entire amount has been reflected in the balance sheet of the appellants under the Head of Loans and Advances. In view of such categorical Certifi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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