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TMI Blog2016 (6) TMI 763X X X X Extracts X X X X X X X X Extracts X X X X ..... nts are manufacturers of Electrical Transformers and are registered with the Central Excise Department. They entered into an agreement with Central Power Distribution Company of A.P. Ltd., for supply of transformers. The agreement had a price variation clause which stated that the prices are variable as per IEEMA price variation formula with base date as 01/10/2009 with ceiling limit o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the incidence of duty has not been passed on. Being aggrieved, the appellant approached the Commissioner(Appeals) by filing an appeal. The Commissioner(Appeals) vide order impugned herein upheld the rejection of refund. Hence this appeal. 3. On behalf of the appellant, the learned consultant Shri Dwarakanath submitted that along with refund claim the appellant had furnishe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tant produced a Chartered Accountant certificate to the effect that incidence of duty has not been passed on to another. He fairly conceded that it was not produced before the authorities below. 4. The vehement argument advanced on the side of Revenue by the learned AR Shri R. Manohar is that the appellant did not produce the Chartered Accountant certificate earlier and that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . So in my opinion, it is a fit case to be remanded to re-examine whether the refund is hit by the bar of unjust enrichment. The appellant is directed to produce Chartered Accountant certificate before the original authority. In view thereof, I remand the matter to the original authority to re-examine the refund claim after giving reasonable opportunity for personal hearing. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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