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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 ..... 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 [ 2023 (9) TMI 1267 - CESTAT NEW DELHI] , 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 [ 2015 (1) TMI 573 - KARNATAKA HIGH COURT] 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 presum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 06.02.2017 confirming that the appellant has not availed any input Cenvat Credit. Appellant also produced certificate from Chartered Accountant stating that refund has been shown as Receivables in the books of accounts of the Appellant. Accordingly, Deputy Commissioner (Refund) vide Order-in-original dated 03.03.2017 sanctioned the refund. Aggrieved by the said order, respondent filed appeal before the Commissioner (Appeals), who vide impugned order remanded the matter to adjudicating authority to reconsider the issue on unjust enrichment. Aggrieved by the said order, present appeal is filed. 2. When the matter came up for hearing, Learned Counsel for the appellant submits that regarding re-verification of unjust enrichment issue in terms ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . YU Telvventures Pvt. Ltd. Vs UOI 2017 (358) ELT 81 (Del) ii. Prl. Commr. of Customs, New Delhi (ACC Import) Vs M/s. Micromax Informatics Ltd. - 2023 (9) TMI 1267 - CESTAT NEW DELHI iii. Prl. Commr. of Customs, New Delhi (ACC Import) Vs M/s. Telecare Network (1) Pvt. Ltd, -2023 (3) TMI 1132-CESTAT NEW DELHI iv. Prl. Commr. of Customs Vs Telecare Network (1) Pvt. Ltd. -(2023) 13 Centax 8 (Del.) v. Hero Motorcorp Ltd. Vs CC (Import General) -2014 (302) ELT 501 (Del.) vi. CC, Bangalore Vs Apple India Pvt. Ltd. -2014 (309) ELT 29 (Kar.) vii. CCE Cus. Guntur Vs Crane Betel Nut Powers Works - 2011 (274) ELT 113 (Tri-Bang.) viii. CCE, Surat-II Vs Binakia Synthetics Ltd. - 2013 (294) ELT 156 (Tri-Ahmd.) ix. Bangalore Vs Visaka Industries Ltd. -200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16) E.L.T. 401 (S.C.)] viii. Skycell Communications Ltd. Versus Commissioner Of Customs, Chennai [2007 (216) E.L.T. 702 (Tri. Chennai)] ix. India Agencies Versus Commissioner Of Customs, Chennai [2007 (212) E.L.T. 507 (Tri. Chennai)]. 5. Heard both sides and perused the records. On merit the payment was initially made under protest. Adjudicating Authority in his findings held that since the imported goods were manufactured outside India, the question of availing any Cenvat Credit on inputs and or capital goods under Rule 3 of Cenvat Credit Rules, 2004 did not arise and hence they are eligible for the concessional CVD at 1% in terms of the duty rate prescribed against the entry at Sl.No.263A of Notification No.12/2012-CE dated 17.03.2012 as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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