9911796707
TMI Blog2015 (10) TMI 2612X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant have produced books of account and balance sheet to the original authority and also to the appellate authority, which clearly shows that the amount of excess duty paid has been shown as receivable in the books of account. Moreover the Chartered Accountant also certified that duty for which refund was sought for, has been shown as receivable in the books of account. Chartered Accountant also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) rejected appeal of the appellant and upheld the order of the adjudicating authority. The adjudicating authority though sanctioned the refund claim of ₹ 3,29,987/- but credited in Consumer Welfare Fund in accordance with Section 27(2) of Customs Act read with Section 28D. 2. The only issue involved is whether the incidence of duty, for which refund is sought for, has been passed on or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... important evidence that the amount has been shown as receivable in the balance sheet therefore order is not sustainable. 4. On the other hand, Shri D.K. Sinha, ld. Asstt. Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He further submits that ld. Commissioner (Appeals) in the impugned order has categorically recorded that there is no co-rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs of the Commissioner (Appeal) for the reason that appellant have produced books of account and balance sheet to the original authority and also to the appellate authority, which clearly shows that the amount of excess duty paid has been shown as receivable in the books of account. Moreover the Chartered Accountant also certified that duty for which refund was sought for, has been shown as recei ..... X X X X Extracts X X X X X X X X Extracts X X X X
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