9911796707
TMI Blog2012 (9) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... 7-2010, to discharge the liability of bar of unjust enrichment and the bar of unjust enrichment is not applicable to the case of the appellants - appellant is entitled for refund - C/23/2011 - A/1643/2011-WZB/AHD - Dated:- 13-5-2011 - Dr. P. Babu, J. REPRESENTED BY : Shri Willingdon Christian, Advocate, for the Appellant. Shri R.S. Sangia, SDR, for the Respondent. [Order]. This appeal is filed by M/s. Gujarat Boron Derivatives against the Order-in-Appeal of Commissioner (Appeals) dated 13-10-10. Briefly stated the facts of this case are that the appellant filed 12 refund claims amounting to Rs. 3,91,017/- of additional duty of customs (4% SAD). The adjudicating authority sanctioned the refund amounts but credited it to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had fulfilled each and every condition stipulated in Notification No. 102/07 providing for exemption on SAD by way of refund. They had submitted sales invoices showing clearly that they had not charged SAD to the buyer. They also provided Chartered Accountant s certificate with adequate details. It was argued that the Notification No. 102/07 does not prescribe any format for the Chartered Accountant s certificate whereas the C.B.E. C. circular prescribes the format for the Chartered Accountant s certificate which the appellant has submitted. It is an admitted fact that no duty (SAD) is charged or recovered by the appellant from their buyers nor there was any allegation nor any evidence to show that the incidence of duty has been passed to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4% CVD refunds Scheme under the said exemption notification issued in terms of Section 25(1) of the Customs Act, 1962. However, importers may produce a certificate from the statutory auditor/Chartered Accountant who certifies the importer s annual financial accounts under the Companies Act or any statute, explaining how the burden of 4% CVD has not been passed on by the importer and to fulfil the requirement of unjust enrichment. In addition to the aforesaid the importer shall also make a self-declaration along with the refund claim to the effect that he has not passed on the incidence of 4% CVD to any other person. 6. It is seen that they have produced the certificate of the Chartered Accountant as required under the notification. I hav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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