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TMI Blog2020 (1) TMI 360X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on. Validity of CA certificate - HELD THAT:- The CA certificate is not a concluding document that shows the incidence was not passed on but it is based on the books of account. In absence of any books of account for the current period, the CA certificate cannot alone help the appellant to overcome the aspect of unjust-enrichment - in the present case both the CA certificates are of very old period and for the purpose of unjust-enrichment the present position is relevant for which neither any CA certificate was produced nor any books of account - Therefore, in absence of providing books of account by the appellant, the aspect of unjust-enrichment is not established. Refund cannot be allowed - appeal dismissed - decided against appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Eastern Shipping Agency - 2013 (32) S.T.R. 630 (Tri. - Ahmd.) Supreme Industries Ltd. - 2017 (358) E.L.T. 877 (Tri. - Mumbai) Madhucon Bina Puri - 2015 (320) E.L.T. 458 (Tri. - Mumbai) Shrinathji DYG - 2011 (24) S.T.R. 108 (Tri. - Ahmd.) 3. Sh. G. Jha, Ld. Superintendent (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. He submits that merely on the basis of CA certificate, it cannot be established that incidence was not passed on. Since, the CA certificate is based on the books of account, the said books of account should be submitted by the appellant. Even after giving an opportunity the appellant is not able to submit any books of accounts. He placed reliance on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the current period, the CA certificate cannot alone help the appellant to overcome the aspect of unjust-enrichment. Therefore, in absence of providing books of account by the appellant, the aspect of unjust-enrichment is not established. Accordingly, I am of the view that both the orders passed by the lower authorities are correct and legal which do not require any interference. As regards, the judgments submitted by the appellant even though the CA certificate can be taken support for establishing unjust-enrichment but in the present case both the CA certificates are of very old period and for the purpose of unjust-enrichment the present position is relevant for which neither any CA certificate was produced nor any books of account. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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