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2023 (10) TMI 806 - AT - Central ExcisePrinciples of unjust enrichment - refund was granted but the same credited to the Consumer Welfare fund - refund claim was for duty paid under protest - HELD THAT:- The learned Commissioner while passing the impugned order observed the Chartered Accountant’s certificate did not mention that the excise duty for the past period have not been included in the commercial invoices and was borne by the appellant themselves but he failed to appreciate that as per common trade practice commercial invoices are issued when no duty is charged and once the duty is charged then excise invoice are to be issued. In this matter for the past period the appellant had paid the duty ‘under protest’ so naturally only commercial invoices had been issued to their customers and this fact had also been recorded by this Tribunal in its order while remanding the matter to the learned Commissioner. The learned Commissioner had only to see whether the Chartered Accountant’s certificate endorses the claim of the appellant that they have not charged the duty from their customers to whom they have already issued commercial invoices. It is found that the said certificate explicitly supported the stand of the appellant as it mentioned by stating that ‘HCCBL has not received any amount over and above the amount mentioned in the respective Commercial invoices issued by them during the period February, 2000 to November 12, 2001.’ Since the Chartered Accountant’s certificate has certified that the appellant has not recovered the duty amount of Rs.6,02,000/- from their customers, the same is not hit by the bar of unjust enrichment. The appellant is therefore entitled for refund claimed. Appeal allowed.
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