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TMI Blog2007 (6) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... :- 7-6-2007 - [Order per:] - This appeal arises from Order-in-Appeal C. Cus No. 253/2005 dated 30-3-2005 by which the appellants have been rejected the refund claim. The Original Authority had rejected the claim without granting an opportunity of hearing the refund application. The claim was Rs. 1,15,827/-. However before the Commissioner (Appeals) they represented that the refund claim to be R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h as balance sheet, books of accounts for the relevant years, ledger accounts, Pre and Post import sale invoices, Cost Accountant's Certificate and any other documents to rule out unjust enrichment. There is no dispute with regard to the excess payment. The appellants had produced Chartered Accountant's Certificate which clarified that the amount eligible as refund was not passed on the customers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be accepted to rule out unjust enrichment?. In this context, the learned Counsel relied on the Tribunal rulings. In the case of Commissioner of Customs, Bangalore v. AT Sindia Pvt. Ltd. [2006 (199) E.L.T. 123], this Bench after a detailed consideration has held that the Chartered Accountant and Cost Accountant certificates regarding absorption of the cost produced by assessee have to be acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the Chartered Accountant's certificate. In view of the above Chartered Accountant's certificate which has already been produced before both the authorities, I have considered opinion that rejecting the Chartered Accountant's certificate clearly certifying that the claim amount is not hit by unjust enrichment is unsustainable. In terms of the records maintained by the appellants, the claim of Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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