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2010 (10) TMI 445 - AT - Central ExciseRefund - Unjust enrichment - Proof - Issued proposing to reject the claim on the ground that the incidence of duty was passed on by them to their buyers - The certificate stated to have been issued by the Chartered Accountant as well as the certificate stated to have been issued by the buyers it was sought to be contended that the same clearly disclose that the incidence of excise duty was not passed over to the buyers - The certificate by the Chartered Accountant having been issued on the basis of the account books maintained by the appellants, the same read with the balance sheet of the appellants for the relevant period it would apparently disclose that the amount of excise duty was not recovered from the buyers and, therefore, it was refundable by the department - The Chartered Accountant’s certificate would be a corroborative piece of evidence - But the corroborative piece of evidence cannot be itself a main piece of evidence regarding the fact which is required to be proved by the party - Proof regarding non-collection of the duty is established by cogent evidence, mere recording of the amount being recoverable in the account books that itself cannot be a proof of fact of non-collection of duty - Hence, the impuged order is held - Decided against of assessee.
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