9911796707
TMI Blog2014 (3) TMI 825X X X X Extracts X X X X X X X X Extracts X X X X ..... Accountant, for the Respondent. ORDER Brief facts leading to this appeal are that the respondents, M/s. Binakia Synthetics Pvt. Ltd., GIDC, Ankleshwar is engaged in the manufacture of processed fabrics. During the year 1998-1999 and 1999-2000, they discharged duty on compounded levy scheme and paid/debited duty under protest amounting to Rs. 9,27,066/- on galleries computed as chamber. Subsequen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aggrieved with the stay order of the Assistant Commissioner, Revenue filed an appeal before the Commissioner (Appeals) on the point of unjust enrichment. The appellate authority by relying upon the Hon'ble Supreme Court judgment in the case of Mafatlal Industries Ltd. reported in 1997 (89) E.L.T. 247 (S.C.) held as under : "9. In view of above, the first question of whether every refund has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es on gallery for the subsequent months, the same was paid separately under protest. The respondents submitted that they did not pass on the burden of duty paid on galleries. In support of their contention, they produced a certificate issued from C.A. M/s. Bahdia & Associates wherein it was certified that the respondent has not passed on the duty incidence to their customers in respect of the duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they prayed for setting aside the impugned order. 4. After hearing both sides duly represented by Shri J.S. Negi, learned SDR for the Revenue and Shri Mukund Chauhan, learned Chartered Accountant, We do not find any merits in the Revenue's appeal. It does not stand contended by the revenue that the certificate given by the Chartered Accountant is not correct. Merely because the said certific ..... X X X X Extracts X X X X X X X X Extracts X X X X
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