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TMI Blog2005 (5) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... r S.L. Peeran, Member (J) 1. This appeal arises from OIA No. 35/2003-Cus., dated 13-8-2003 rejecting the refund claim sanctioned by the Deputy Commissioner of Customs (Refunds), Custom House, Cochin to an extent of Rs. 4,31,381/-. The departmental appeal was allowed by the Commissioner (Appeals) and aggrieved by the said impugned order, the party has filed this appeal. The appellant had importe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h consequential relief subject to the law of unjust enrichment. The Deputy Commissioner examined the entire issue and held that the refund was not hit by unjust enrichment. It was stated by the party that the raw materials were used in their factory for the manufacture of Transformers and that the price had already been fixed by contract and that the element of duty had not been unjustly utilized ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he huge losses incurred by TNEB was absorbed by the State Government. This judgment has been given in the light of several judgments of the Supreme Court and the Tribunal. He submits that the situation is similar in the present case as the fact of duty not having been passed on to the purchaser of Transformers was brought out in the Chartered Accountant's Certificate. The Certificate cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt's Certificate was not accepted by the Bench on the ground that the Certificate did not state that it has been issued after examining the cost data and other relevant documents. 5. On a careful consideration, we notice that the judgment of JCT Ltd. is distinguishable as the Certificate of Chartered Accountant was not accepted for reasons given by the Tribunal inasmuch as that it had not sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal, in its earlier order, upheld the assessee's claim for grant of exemption. The cost analysis had clearly indicated that Craft Paper was exempted from duty and the cost of Transformers did not include this duty element in terms of the Chartered Accountant's Certificate. The Chartered Accountant's Certificate cannot be faulted in the present case. Respectfully following the ratio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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