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2014 (3) TMI 197 - CESTAT NEW DELHIDenial of refund claim - Unjust enrichment - Infirmity in the Cost Certificate - Held that:- appellant have arrived at the cost of production of said goods at Rs. 17,101.17 PMT in the said CAS-4 certificate and arrived at the assessable value amounting to Rs. 18,811.29 PMT for the purpose of payment of duty. It is available on the record that in an another matter the appellant have paid an additional amount of duty Rs. 11,58,160.00 alongwith interest amounting to Rs. 2,91,000.00 on the basis of same CAS-4 Cost Certificate in respect of those invoices in which duty was paid at prices below 18,811.29. The payment of this additional amount of duty on the basis of the same CAS-4 Cost Certificate has been accepted by the department as no contrary fact is available on the record. In this regard, I feel that adjudicating authority can’t take two stands on a single cost certificate because the law does not permit such discrimination i.e. acceptance of a certificate for the purpose of recovery and rejection of the same certificate for the purpose of refund - said structural items have been used within the factory for erection of sheds etc. i.e. like capital goods - Following decision of Grasim Industries Vs. CCE [2003 (6) TMI 92 - CESTAT, CHENNAI] - Decided against Revenue.
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