9911796707
TMI Blog2005 (10) TMI 127X X X X Extracts X X X X X X X X Extracts X X X X ..... company takes into consideration all the expenses charged to expense account in Profit Loss Account and are appropriated as overhead. The appellants are also unable to produce any Chartered Accountant s Certificate or a Cost Accountant s Certificate to the contrary. Though their products were chargeable to specific rate of duty, that does not mean that the price of their product could not have included this amount. On the contrary, the sale price could have been determined by them considering these expenses. In respect of the argument that these establishment charges were paid for the export of the goods, hence cannot be charged from any customer to whom the goods have been exported, I feel that it is a question of expenses which is debite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 2. 81, dated 4-9-84 22,770.00 1-4-84 to 31-3-85 3. 13, dated 10-10-85 77,422.80 1-4-85 to 31-3-86 He submits that the amount which has been paid by them is not a duty, but an amount and as per the directions of the Hon'ble High Court of Rajasthan, they have to prove only that there is no unjust enrichment i.e., they have not collected the amount from their customers to be eligible for refund. He submits that this an amount and not a duty, and has not been collected from their customers. He also submits that during the relevant period, the goods were cleared for export. Hence the question of payment of duty does not arise and further that the goods during the relevant time were chargeable to specific rate of duty and not ad valore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) E.L.T. 401 and submits that the amount could have been collected by the appellants in indirect form from their customers and they have not discharged/produced any evidence to the contrary. 5. I have considered the submissions made by both sides and gone through the record. This is an appeal which has been agitated before this Tribunal second time. First time, when this matter came up before this Tribunal, the Tribunal vide Order No. A/782/1994-NRB, dated 1-9-1994 did not agree with the appellants and dismissed the appeal as not maintainable. Against this Order, a Reference Application for referring the question of law to the Hon'ble High Court was filed by the appellants, which was also dismissed by this Hon'ble Tribunal. Against this di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rofit & Loss Account. The appellants also did not produce any balance sheet for the relevant years to show that these amount claimed as refund were in dispute with the Government. Any amount paid by the appellants or any company, is in the form of expenses, and is generally accounted as an expense in their Profit & Loss Account. Costing of the products of the company takes into consideration all the expenses charged to expense account in Profit & Loss Account and are appropriated as overhead. The appellants are also unable to produce any Chartered Accountant's Certificate or a Cost Accountant's Certificate to the contrary. Though their products were chargeable to specific rate of duty, that does not mean that the price of their product coul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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