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2015 (6) TMI 153 - AT - Central ExciseDenial of refund claim - unjust enrichment - appellant had not furnished sufficient evidence that the incidence of duty was not passed on to their customers - Held that:- The Commissioner (Appeals) observed that the appellant have not submitted the details as to how they arrived at the pricing of the material at the time of bidding for the award of contract with their customer. He further observed that how the payment of excise duty made by the appellant was treated in computation of their pricing and in their books of accounts. I find that after examining the books of accounts, the auditor by certificate dated 27.4.2004 had certified that no part of duty paid by the appellant has been reimbursed by the customer. The genuinety and authenticity of the certificate was not doubted by both the authorities below. There is no material available on record to discard the Chartered Accountant certificate. Hence, in my considered view, there is no need to furnish the cost of material and pricing of the contract. It will be necessary in the case, when the Auditor s certificate is not accepted as incomplete or any other reason. Nuclear Power Corporation Limited, a Government of India Enterprise had confirmed that they have not reimbursed any Excise Duty to the appellant against the excise duty paid on the invoices of the manufacturer. Thus, the other person in Section 11B(1), has certified that they have not reimbursed the duty. In such situation, in my considered view, there is no requirement to furnish the costing of product and pricing of contract, when the certificate of the other person , particularly a Government of India Enterprise, is found genuine. Hence, there is no reason to reject the refund claim on the ground of unjust-enrichment. - Decided in favour of assessee.
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