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TMI Blog2018 (11) TMI 1100X X X X Extracts X X X X X X X X Extracts X X X X ..... he Hon ble High Court. Therefore, the certificate of statutory auditor required and observed by the Commissioner (Appeals) as not furnished, could not be treated as a primary document itself, to deny any benefit in the nature of refund as in the case on hand. The concept of unjust enrichment has a serious impact and has to be weighed carefully by the revenue and it cannot be an automatic choice for the revenue to reject every claim and credit / deposit the amount into Consumer Welfare Fund under the guise of unjust enrichment - In the case on hand, the first certificate of Chartered Accountant accepted by the Hon ble High Court itself contained a specific plea that the assessee / appellant has not passed on the duty incidence to its cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a, Ld. DR supported the findings of lower authorities. 3. Heard both sides. On perusal of the documents placed on record and also have gone through the decisions referred to prior course of hearing. The Hon ble High Court had directed the Commissioner of Appeals to take on record the additional evidence and then pass a fresh order since the Hon ble High Court was satisfied that the additional evidence sought to be placed on record had satisfied the exceptions carved out in Rule 5. 4. In the above factual matrix, Ld. Advocate points out that the Certificate issued by the Chartered Accountant having not been specifically rejected, the same is deemed to have been accepted. This, according to him, is also in accordance the direction of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Fund. (2) There shall be credited to the Fund, in such manner as may be prescribed, - (a) the amount of duty of excise referred to in sub-section (2) of section 11B or sub-section (2) of section 11C or sub-section (2) of section 11 D; (b) the amount of duty of customs referred to in sub-section (2) of section 27 or sub-section (2) of section 28A, or sub-section (2) of section 28B of the Customs Act, 1962 (52 of 1962); (c) any income from investment of the amount credited to the Fund and any other monies received by the Central Government for the purposes of this Fund. [(d) the surplus amount referred to in sub-section (6) of section 73A of the Finance Act, 1944 (32 of 1994) From the above, the scope of amounts sought to b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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