2013 (12) TMI 1244

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..... SDR, for the Respondent. ORDER This ROM application is filed for rectification of mistake in Tribunal's Final Order No. A/1655-1656/WZB/AHD/2011, dated 30-9-2011 [2012 (281) E.L.T. 292 (Tri. - Ahmd.)]. 2. Heard the learned General Manager appearing for the appellant. He submits that the Order-in-Appeal No. 26/Commr(A)/JMN/2011, dated 23-3-2011 and also the refund amount which should have b .....

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..... or refund. The original adjudicating authority though sanctioned the refund under Section 27(2) of the Act ordered that the amount should be credited to the Consumer Welfare Fund on the ground of unjust enrichment. Commissioner (Appeals) upheld this order rejecting the appellant's appeal. 2. The contention of the appellants before me is that the doctrine of unjust enrichment is not applicabl .....

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..... to be consumed during the coastal run. The said deposit was made in terms of Board's Circular No. 58/97, dated 6-11-1997. As such, it was a case of estimated duty leviable when ultimately the duty liability was finally assessed, at the time of conversion of vessel from coastal run to foreign run, the same was found to be less than the duty deposited by the respondent The initial deposit of duty w .....

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..... artered Accountant is an expert who has knowledge and training of the accounting system and his certificate could not be brushed aside summarily as is being sought to. The CA's certificate that was produced reads as under : "CERTIFICATE This is to certify that the following TR 6 challans amounting to Rs. 240000/- (Two Lacs & Forty Thousand only) pertaining to Gopi Krishna Processors Pvt. Ltd., A .....

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..... 6249" 5. I do not find any reason not to accept the certificate (supra). 6. In view of the facts and case laws discussed above, I find that this is not a case where doctrine of unjust enrichment is applicable. The appellant is entitled for the refund sanctioned. Accordingly, I allow the appeal with consequential relief to the appellant." (Pronounced & dictated in the court)
Case l .....

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