TMI Blog2004 (6) TMI 513X X X X Extracts X X X X X X X X Extracts X X X X ..... er per : S.L. Peeran, Member (J) (Oral)]. - This appeal arises from the common order-in-appeal passed by Commissioner (Appeals) No. 233/2002, dated 16-4-2002 among others he took up Appeal No. 216/2000 pending before him arising from Order-in-Original No. 99/2000, dated 25-8-99 for decision. The appellants contention for refund of the amount was that the refund claim is admissible and the inci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the same was supported by a Chartered Accountant s certificate. The Commissioner has not examined the evidence in the form of Chartered Accountant s certificate but has given his opinion that he is not inclined to agree with the appellants submissions and held that the incidence of duty has been passed on and that their prayer cannot be considered simply because they contend that they have inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntical circumstance, the Tribunal in the case of Shakun Overseas Ltd. v. CC, Chennai - 2002 (140) E.L.T. 444 (Tri. - Chennai) accepted the assessee s plea and held that when loss was incurred, and the incidence of duty had not been passed on to actual customers and the plea was supported by Chartered Accountant s certificate and that if it was duly supported by ledgers, sale bills etc., then the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r instead of expressing his personal opinion should have examined the Chartered Accountants Certificate and should have got it verified. The Tribunal in the case of Shakun Overseas Ltd. on an identical situation has accepted the plea that when the goods are sold at a loss and the incidence of duty has not been passed on to actual customers, then the principles of unjust enrichment are not attracte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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