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2014 (3) TMI 825 - AT - Central ExciseDenial of refund claim - Unjust enrichment - Commissioner allowed refund claim - Held that:- It does not stand contended by the revenue that the certificate given by the Chartered Accountant is not correct. Merely because the said certificate does not give the details of costing etc., will not turn it into a bad certificate. It stands clearly held by the Chartered Accountant that the assessee has not issued any supplementary invoices and have not passed on the burden to the clients. The said part of the certificate does not stand rebutted by the Revenue by referring to any evidence to the contrary - Decided against Revenue.
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