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2015 (10) TMI 2612 - CESTAT MUMBAIUnjust enrichment - whether the incidence of duty, for which refund is sought for, has been passed on or otherwise? - Held that: - appellant have produced books of account and balance sheet to the original authority and also to the appellate authority, which clearly shows that the amount of excess duty paid has been shown as receivable in the books of account. Moreover the Chartered Accountant also certified that duty for which refund was sought for, has been shown as receivable in the books of account. Chartered Accountant also certified that no depreciation was claimed on the excess duty, depreciation claimed only on the cost of machinery excluding the excess duty - appellant have successfully exhibited, on the basis of books of account and C.A. Certificate, that incidence of excess duty paid for which refund was sought for, has not been passed on to any other person - appeal allowed - decided in favor of appellant.
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