2010 (8) TMI 495

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..... ent. [Order]. - The appellant has filed the appeal against the order of the Commissioner (Appeals), who denied the refund claim of the appellant on the ground of unjust enrichment. 2. The facts of the case are that the appellants are the manufacturer of machinery parts thereof. They supplied their finished product to M/s. ASB International (P) Ltd., and M/s. Multitech Components (P) Ltd., .....

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..... Co. v. Commissioner of Central Excise, Madras reported in 2001 (129) E.L.T. 44 (Mad.). Revenue preferred an appeal before the Commissioner (Appeals) against the sanction of refund claim, the Commissioner (Appeals) rejected the refund claim. Aggrieved from the same, the appellant preferred an appeal before this Tribunal. This Tribunal remanded the matter back to the Commissioner (Appeals) with a di .....

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..... ment has been received from the buyers against the duty part mentioned in the invoice. Moreover, this is the case where the payment has been received by the appellants in advance from their buyers and nothing was payable by the buyers when the invoice were issued. Accordingly, the appellants have not passed any duty incidence on the buyers. Moreover, the appellants produced the CA Certificates, Ba .....

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..... Appeals), it was cleared that the appellant has shown in their financial records that the disputed amount is recoverable from the department. The Commissioner (Appeals) sought to give the details alongwith treatment accorded to duty paid in the books accounts of the company along with extracts of relevant entries duly certified by the Auditors and the Commissioner (Appeals) has also recorded in hi .....

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..... (Appeals) that evidence has not been produced is totally incorrect. The appellant has discharged their burden of unjust enrichment by showing the chartered Accountant Certificate and Ledger Accounts along with the entry made in their accounts saying that the amount is excise deposit which is sufficient to substantiate their claim. Accordingly, the impugned order is set aside. Refund claim is allow .....

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