2006 (2) TMI 31

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..... e and respondent has not passed burden of duty to their customers - Refund
[Order] - This appeal is directed against order-in-appeal dated 3-2-2005 wherein respondent's appeal against rejection of refund claim was allowed by the Commissioner (Appeals). 2. The relevant facts that arise for consideration are that the respondent filed refund claim in respect of seven Bills of Entries and the same .....

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..... n-as-much that he has only relied upon the certificate issued by the Chartered Accountant and has not considered the provisions of law which requires the respondent to produce the invoices and other supplementary documents to prove that the incidence of duty has not been passed on by them. He relies upon the decision in the case of JCT Ltd. v CCE. Chandigarh reported in 2004 (163) E.L.T. 467 (Tri. .....

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..... quires verification at the lower level. To verify the veracity of this fact, the Annexure to the Chartered Accountant's Certificate was examined, it was found that the goods were sold at lower rate than the cost of goods though the duty element was not shown separately. The Annexure is also duly verified by the Chartered Accountant. The column 12 of the Annexure shows that the appellant had sold t .....

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..... ched along with the Chartered Accountant's certificate. The categorical finding of the Commissioner (Appeals) that Col. 12 of the Annexure shows the sale of goods below the cost price, this itself is an evident to prove that the respondent has not passed on the incident of duty. This conclusion is on the fact that no prudent business man would sell the goods at a price lower than the cost of price .....

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..... passed on the excess Customs Duty to the Consumer (purchaser)". 6. The said Chartered Accountant's certificate is very clear in-as-much, the Chartered Accountant has verified all the documents and the information and then only come to the conclusion that the respondent has not passed on the incidence of duty to their customers. Hence the ratio as laid down by the two decisions of the Tribunal may .....

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