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TMI Blog2012 (11) TMI 362X X X X Extracts X X X X X X X X Extracts X X X X ..... rom certifying the fact of non-collection of duty from the buyers and such a certificate would be only a corroborative piece of evidence but it cannot itself be a main piece of evidence regarding the fact which is required to be proved by the party. As in the present case the amount has not been shown as receivables in the books of accounts but has been treated as expenses in the balance sheet. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Tariff Act, 1985. They filed a refund claim for Rs.2,53,057/- on 19/07/2011. The said refund claim was rejected by the original adjudicating authority on the ground of unjust enrichment. The adjudicating authority noted that the appellant had shown the said amount pertaining to the refund claim as expenses in their balance sheet for the year 2004-2005 and they have produced only a Chartere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccount. Therefore, the same cannot be said to have been included in the cost of the products recovered from the customers. Accordingly, he pleads for sanction of the refund. 4. The Ld. Deputy Commissioner (AR) appearing for the Revenue on the other hand strongly opposes and submits that a Chartered Accountant s certificate is not a proof towards unjust enrichment and it has to be shown by way ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... art of the cost of products sold by the appellants. A Chartered Accountant s certificate by itself cannot be a proof for non-collection of duty from the buyers. This Tribunal in the case of GAIL India Ltd., Vs. CCE, Gwalior, 2011 (264) ELT 393 (Tri-Del) held that Chartered Accountant s certification that books of accounts disclose certain amount to be outstanding and recoverable is different from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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