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TMI Blog2008 (10) TMI 206X X X X Extracts X X X X X X X X Extracts X X X X ..... expense account - A certificate from a Chartered Accountant was also submitted, who has certified that the amount was not included in the cost of production and was not recovered from the customers. Sale invoices were also produced which do not show recovery of duty from the customers - Refund allowed. - C/39/2008-Mum. - A/721/2008-WZB/C-III(SMB), - Dated:- 14-10-2008 - Shri K.K. Agarwal, Memb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iew order dated 13-7-2001 which was decided against the appellant but on further appeal it was remanded back by the Tribunal with a direction to carry out verification of documents submitted by the importer relating to the issue of unjust enrichment. The matter was considered by Asst. Commissioner who again held that the appellants have not been able to prove that incidence of duty has not been pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red Accountant was also submitted, who has certified that the amount was not included in the cost of production and was not recovered from the customers. Sale invoices were also produced which do not show recovery of duty from the customers. In-spite of the same Commissioner (Appeals) has rejected his appeal holding that the C.A's certificate is not a conclusive evidence to establish that the inci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ust enrichment does not apply. Reference was also invited to Tribunal's decision in the case of Chambal Fertilisers Chemicals Ltd. - 2006 (200) E.L.T. 231 (Tri.-Del.) wherein it was held that rejection of claim solely on ground that Chartered Accountant's certificate brought on record by appellant to prove that incidence of duty not passed on to any other person, not a conclusive evidence, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e balance sheet without debit into expense account. In such a situation, Commissioner (Appeals) could not have rejected the claim on the ground that this was not a conclusive evidence as he could have called for the appellant's financial records to check the correctness of the contents of Chartered Accountant's certificate rather than rejecting in toto as also has been held by the Tribunal in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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