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TMI Blog2014 (3) TMI 825X X X X Extracts X X X X X X X X Extracts X X X X ..... not give the details of costing etc., will not turn it into a bad certificate. It stands clearly held by the Chartered Accountant that the assessee has not issued any supplementary invoices and have not passed on the burden to the clients. The said part of the certificate does not stand rebutted by the Revenue by referring to any evidence to the contrary - Decided against Revenue. - E/2894/2006 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise, Div. Ankleshwar under Order-in-original No. 146/refund/01, dated 13-7-2001. The appeal against the said order was also rejected by Commissioner (Appeals) vide Order-in-Appeal No. SRT/2002/4321, dated 18-9-2002. The respondent thereafter preferred appeal with the CESTAT. The Tribunal allowed the appeal and set aside the order of the lower authority on the basis of judgments in the case of M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mp sum in the month of March, 99 i.e. much after the clearance of the goods. So there was no chance of these duties having been passed on the customers . In this regard, I rely upon the decision in the Bhilwara Processors v. C.C.E. - 2004 (170) E.L.T. 472 (Tri.-Delhi) wherein under para 5. It is held that : Refund of duty paid in lumpsum on 15-7-1999 not hit by principles of unjust enrichment, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the period from 18th Dec. 98 to 28th Feb. 2000. 3. Revenue in their memo of appeal has accepted the fact that Chartered Accountant has issued a certificate to the effect that no debit notes for any supplementary invoices for gallery portion were raised by the assessee and the Central Excise duty burden on account of gallery portion was not passed on to the customers. However, they have subm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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