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TMI Blog2009 (4) TMI 751X X X X Extracts X X X X X X X X Extracts X X X X ..... a result of reclassification of the products enabling them full exemption under Notification No. 71/68 dated 1-4-68 as amended. Another refund claim was filed by the appellants in respect of a rubber compound in which case there was a direction from the Tribunal Chennai to settle the refund claim subject to the provisions relating to unjust enrichment. All the four claims were rejected by the adjudicating authority as being unsubstantiated by evidence and having not crossed the hurdle of unjust enrichment. Aggrieved by such an order, the respondents filed an appeal before the Commissioner (Appeals). The Commissioner (Appeals) upheld the Order of the Adjudicating Authority on an appeal against the OIA, the Tribunal remanded the matter back ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n be seen that the audited balance sheet along with the schedules and notes have been submitted in addition/in support of Chartered Accountant Certificate to prove that burden of duty was not passed on to others. Hence, this decision referred, discussed and relied upon in the impugned OIA supports the decision of the impugned De novo order passed by the Assistant Commissioner. (ii) The case of Commissioner of Customs, Bangalore v. AT & S India Pvt Ltd., also supports the above view at (i) (iii) The facts and circumstances of the other relied upon case law M/s. ITC Bhadrachalam Paper Boards Ltd. v. CCE Hyderabad are distinguishable in as much as the duty portion has been shown separately in the Gat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to unjust enrichment. Thus, the matter is remanded to the original authority for taking a decision in accordance with law after giving an opportunity of hearing) to the appellants. The appeal is disposed of in the above terms." 7. It can be seen from the above reproduced direction that this bench had clearly directed the respondent to produce Cost Accountant's certificate and all other evidences, which was adhered to by the respondents before the adjudicating authority. Despite such clear cut direction and the production of records, the adjudicating authority has not considered any of this and simply/summarily rejected the refund claim. We find that the learned Commissioner (appeals) has recorded a detailed findings, while allowing t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a false declaration. Following the ratio of the decision of the Tribunal cited above, I hold that the incidence of duty has not been passed on by the appellants and there is no justification in rejection of the refund claims." 8. Learned Commissioner (Appeals) while arriving at the above reproduced conclusion has relied upon the decision of this bench in the case of ATS India [(2006 (199) E.L.T. 123)] Sipani Automobiles [(2004 (176) E.L.T. 807)] and ITC Bhadrachalam Paper Boards [(2002 (146) E.L.T. 582)]. We find that the leaned Commissioner (Appeals) findings in paragraphs 7 are very clear. We also concur with the view expressed by the learned Commissioner (appeals) that if the adjudicating Authority is not able to arrive at conclusi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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