2016 (12) TMI 1687

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..... n appeal against Commissioner (Appeals) order whereunder two Orders-in-Original dated 27-7-2011 and 28-7-2011 have been set aside. By the said two Orders-in-Original refund amounts of Rs. 2,20,629/- and Rs. 2,55,846/- sanctioned earlier were ordered to be recovered/realised along with interest. The impugned Order-in-Appeal set aside the said two Orders-in-Original mainly on the ground that the Rev .....

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..... e value of goods') at the expenditure side of the books of accounts; "therefore, the amount of CVD has been passed on to the buyers/customers". 3.1 Ld. AR cites in support the order of the Hon'ble Supreme Court in the case Grasim Industries Ltd. v. Commissioner of Central Excise, Bhopal [2011 (271) E.L.T. 164 (S.C.)] saying that where refund has been erroneously issued the demand of the same .....

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..... er to any other person, it is difficult to accept the Revenue's argument against the assessee respondent without there being any documentary evidence to such effect. The C.B.E. & C. Circular No. 16/2008-Cus., dated 13-10-2008 makes a mention that in case of refund claims of 4% CVD in terms of Notification No. 102/2007-Cus., dated 14-9-2007 the independent Chartered Accountant's Certificate certify .....

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