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TMI Blog2003 (5) TMI 397X X X X Extracts X X X X X X X X Extracts X X X X ..... p;[Order]. - In both these appeals common issue arises for consideration. The appeals arise from common order passed by the Commissioner (Appeals) by order-in-appeal No. 7 & 8/2001 (M-II), dt. 16-4-2001. The Commissioner (Appeals) has confirmed the rejection of refund claim on the ground of unjust enrichment and to credit the amounts to the consumer welfare fund. The authority has hel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oked into. Ld. Counsel filed a set of documents supported by the Certificate issued by their Cost Accountants dt. 22-4-2003 wherein the Cost Accountant has certified that he has gone through the available records and documents pertaining to the year 1986-87 in general and in particular, the invoices raised during the currency of the impugned period of two months before the impugned period and also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rulings rendered by the Delhi Bench in the case of Tecil Chemicals & Hydro Power Ltd. v. CCE, Cochin reported in 2003 (151) E.L.T. 136 (Tribunal) = 2003 (55) RLT 643 wherein it has been held that doctrine of unjust enrichment is not applicable to refund arising out of finalisation of provisional assessments. It has also been held that the refund of duty paid on inputs is claimed price of final pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the following judgments: (1) SRF Ltd. v. CC, reported in 2002 (144) E.L.T. 563 (2) CCE v. Elgi Ultra Ind. reported in 2002 (146) E.L.T. 396 (T) 2. On a careful consideration I notice that the appellants have now produced Cost Accountant certificate, which clearly certifies that the incidence of duty has not been passed on to the consumer on raising a debit note. The tribunal in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dgments referred by Ld. Counsel in which the certificate of C.A. has been discussed. I am of the considered opinion that the matter has to go back to the original authorities for re-consideration of the points urged in the light of the Cost Accountant certificate. If on the facts discussed in the Cost Accountant Certificate it ultimately prevailing and it is shown that the incidence of duty has no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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