2013 (12) TMI 351

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..... at duty element separately, in absence of duty element shown separately in the Central Excise invoice and in view of the fact that Chartered Accountant’s certificate certifying that respondent did not collect duty and the decisions of the Tribunal cited by the learned Chartered Accountant, no merit in the appeal filed by the Revenue and the same has to be rejected - Following decision of COMMISSIO .....

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..... even Thousand Six Hundred Thirty Four only) but the amount of the refund was ordered to be credited to the Consumer Welfare Fund established under Section 12C of the Central Excise Act, 1944 on the ground that claim was hit by unjust enrichment. 2. The appellant filed an appeal and the learned Commissioner (Appeal) allowed the refund claim for the year 2008-09 but rejected the appeal in respec .....

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..... , it is not only the case of the appellant that the SAD was not separately collected from the customers but it was also submitted that Commissioner (Appeals) was wrong in holding that expenditure was booked since subsequently the accounts were revised, income-tax was paid for the profit and revised return was filed. Therefore the present issue is definitely covered by the decision cited above. The .....

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