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TMI Blog2024 (12) TMI 1468X X X X Extracts X X X X X X X X Extracts X X X X ..... sional CVD at 1%. However, Respondent did not accept the self-assessment and demanded CVD at full rate of 12.5%. Appellant has paid the excess amount of CVD under protest and filed an appeal challenging the said assessment. The Commissioner (Appeal) allowed the appeal by way of remand and adjudicating authority vide Order-in-Original No. 66/2017 dated 24.01.2017 held that the appellant is eligible for exemption as mentioned under Sl.No.263A in Notification No.21/2012-CE dated 17.03.2012. Accordingly, Appellant filed refund claim of excess CVD paid in respect of 133 Bills of Entry. Appellant also submitted certificate dated 06.02.2017 confirming that the appellant has not availed any input Cenvat Credit. Appellant also produced certificate f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udgements/decisions of the Hon'ble High Courts and Tribunal, Respondent is bound to accept the Chartered Accountant's Certificate. Learned Counsel also produced a chart showing the comparison of the price of the goods sold for the period prior and post import on payment of CVD at 12.5% under protest with connected tax invoices and submits that there is no change in the price of goods even after paying the CVD at higher rate and it shows that incidence of duty was not passed on to the customers to allege unjust enrichment. 3. Learned Counsel submits that the issue is covered by large number of decisions including the following:- i. YU Telvventures Pvt. Ltd. Vs UOI 2017 (358) ELT 81 (Del) ii. Prl. Commr. of Customs, New Delhi (ACC Import ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner of Customs, Hyderabad [Final Order No. A/30158/2023] ii. Nokia India Sales Pvt. Ltd., Versus Commissioner of Customs, Ahmedabad [2019(368) E.L.T 975(Tri.-Ahmd.) iii. Shoppers Stop Ltd., Versus Commissioner of Customs (Exports), Chennai [2018 (8) G.S.T.L. 47 (Mad.)] iv. C.C. (Import), Mumbai Versus Forever Living Health Nutrition & Beauty care Products Pvt. Ltd., -2014 (304) E.L.T. 721 (Tri. - Mumbai) v. A.K. Enterprise Versus Commissioner of Customs (Port), Kolkata [2006 (199) E.L.T. 67 (Tri. - Kolkata)] vi. Kirloskar Oil Engines Ltd., Versus Commissioner of Customs, Mumbai [2004 (174) E.L.T. 54 (Tri. - Mumbai)] vii. Union of India Versus Solar Pesticide Pvt. Ltd., -2000 (116) E.L.T. 401 (S.C.)] viii. Skycell Communicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the balance sheet for financial year 2015-16, where they have accounted the said amount under 'Long Term Loans and Advances' under 'Assets'. As per the Final Order of the Tribunal in the matter of M/s. Micromax Informatics Limited (supra), "once the certificate is produced from Chartered Accountant with Balance sheet, onus stands shifted upon the department to falsify those documents before concluding a presumptive finding. Similarly, Hon'ble High Court of Karnataka in the matter of Commissioner of Customs Vs. Apple India Ltd(supra) also held that once assessee has produced certificate from Chartered Accountant stating that the assessee has not passed the burden directly or indirectly, it is sufficient to rebut the presumption of unjust ..... X X X X Extracts X X X X X X X X Extracts X X X X
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