9911796707
TMI Blog2015 (12) TMI 863X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner(A.R.) ORDER Per : Ramesh Nair The appeal is directed against Order-in- Appeal No. PI/VSK/25/2010 dated 9/2/2010 passed by the Commissioner (Appeals), Central Excise Pune-I, wherein the Ld. Commissioner appeal upheld the order of the adjudicating authority and disallowed the appeal of the appellant. The fact of the case is that appellant filed refund claim on 29/8/2008 for amount of Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rajeev D. Waglay, Ld. Counsel for the appellant submits that as regards the unjust enrichment appellant had submitted balance sheet as on 31/3/2008, statement of account from 1/4/2007 to 31/2/2008 and Chartered Accountant certificate dated 28/2/2009 certifying that payment made to Excise Department is included under head Account Receivable from Excise Department. It is his submission that all thes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion the refund claim before the adjudicating authority. 3. On the other hand, Shri. V.K. Agarwal, Ld. Addl. Commissioner (A.R.) appearing for the Revenue reiterates the findings of the impugned order and submits that as regards the unjust enrichment the accounting procedure of the amount to be refunded has to be established not only in the books for the period when duty was paid but in all the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7-08 and CA certificate, it is clear that amount of refund is accounted for under head of loans and advances in the asset sides of the balance sheet. In my view if this treatment is given to the refund amount in the books of account, it is sufficient ground for establishing that the incidence of such duty has not been passed on. However this treatment of the amount reflecting in the year when the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant should be given sufficient opportunity for producing all these documents and also personal hearing. The appellant is directed to submit all the documents within a period of one month from the date of receipt of this order and adjudicating authority shall dispose of the refund claim application within a further period of one month. The appeal is disposed of in the above terms. ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
