TMI Blog2012 (11) TMI 265X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. Shri R.S. Srova, JDR, for the Respondent. [Order]. Appellant is seeking modification of stay order passed by this Tribunal vide Order No. S/1175-1181/WZB/AHD/2011, dated 30th August, 2011 vide which the appellant was required to deposit specific amount against each demand. The ld. Counsel submitted that on the very same issue for a subsequent period, this Tribunal vide Order No. A/1643/WZB/AHD/2011, dated 13-5-2011 [2012 (280) E.L.T. 94 (Tribunal)] has held that the refund claim is not hit by provisions relating to unjust enrichment and the facts and circumstances are same in this case as in the case considered by the Tribunal. He submits that in view of the fact that the issue has been decided finally in favour of the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sanctioned by the original adjudicating authority and on an appeal filed by the Revenue, the impugned order was set aside resulting in demand for the refund amount sanctioned. Central Board of Excise and Customs issued an instruction vide Circular No. 18/10-Cus., dated 8-7-10 wherein the Board has stated that there is no need to look into the balance sheet and Profit Loss A/c to ensure that there was no unjust enrichment. The claimant have to submit the Chartered Accountant s certificate certifying that the burden of SAD (4%) has not been passed on by the importer to customers to fulfil the requirement of unjust enrichment. The ld. Commissioner has reproduced the certificate issued by Chartered Accountant wherein Chartered Accountant has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... porter would pay the SAD at first and claim refund after showing the Government that he has paid VAT. Therefore the exemption is available if the importer is able to show that he has paid 4% SAD (CVD) and subsequently the same goods has been sold in the domestic market and sales tax/VAT for which has been paid. The Notification requires only these aspects to be proved by the documents. Further in view of the provisions of Section 11B, the Board has prescribed that the unjust enrichment is required to be examined and for this purpose the Chartered Accountant s certificate should be produced. Going by the documents and the Chartered Accountant certificates in this case, I find that in respect of all the refund claims the appellants have fulfi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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