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TMI Blog2013 (2) TMI 368X X X X Extracts X X X X X X X X Extracts X X X X ..... opment) Act, 1974 – Held that:- The assessee were only relying on the Chartered Accountant's certificate which was considered by the authorities below and it was held that the certificate did not indicate the basis on which the certification has been made and hence questioning the veracity of the certificate. Undisputedly, the burden to prove that the amount paid as cess (Customs duty) was not pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as mined. The original authority while accepting that the appellants were not required to pay the cess, rejected the prayer for payment of refund in cash and deposited the same into the consumer welfare fund. This order of the original authority stands upheld by the impugned order passed by the commissioner (Appeals). 4. The learned advocate for the appellant submits that the cess collected by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... because the cess is levied under another Act, the same cannot be anything different from Customs duty as the taxable event in the present case is only "import". He further submits that bar of unjust enrichment applies to cess also as held by the Tribunal in the following cases: a. Jindal Solvent Extractions Vs. CCE, Ghaziabad [1999(113) ELT 159 (Tri.)] b. Sukna Tea Industries Ltd. V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oms duty only. However, in the present case, considering the case on merits, the original authority has sanctioned the refund. The dispute relates to whether the appellants have proved that the duty burden was passed on by the appellants to the consumers or not. The appellants were only relying on the Chartered Accountant's certificate which was considered by the authorities below and it was held ..... X X X X Extracts X X X X X X X X Extracts X X X X
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