TMI Blog2005 (10) TMI 373X X X X Extracts X X X X X X X X Extracts X X X X ..... India Ltd. (herein after referred to as the respondents), refund claim in respect of B/E No. 3762, dated 9-12-96, was allowed by the lower authority after taking notice of C.A s certificate on unjust enrichment stating that the heading Loans and advances in Schedule J , to the Balance sheet includes the amount of Rs. 11,95,219/- receivable from Customs. Said order of the lower authority sancti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2005/C-I// S/415/WZB/ 2005/C-I//M/479/WZB/2005 C-I, dated 29-4-2005. Hon ble Tribunal in Para 4, observed that the Commissioner (Appeals) has not examined the issue in totality and satisfied himself with reference to documentary evidence as to whether the duty burden was passed on the customers. Hence the order was set aside and matter was remanded for fresh decision on the issue of unjust-enrichm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ited that there is no fluctuation in prices, and the same has not been disputed by the lower authority. That itself may not be sufficient to take a firm conclusion against unjust enrichment. The respondents have to corroborate the said fact from other relevant records maintained by them. As per the respondents they have got certificate from C.A., against unjust enrichment, and that the price remai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eivable under Schedule K . The respondents have also given certified copy of extract of Balance sheet as at 31st Dec 2001, Schedule K , and further break up of the said entry for Loans advances, and break up of claims from customs for the impugned goods i.e., Jumbo rolls being the amount of Rs. 11,95,219/-. After receipt of the said amount from Customs in Nov 2003, the respondents have also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted copy of C.A. certificate dated 16-9-2005 and details of Balance sheet, schedules for the relevant year showing that the refund claimed from the Deptt. was not passed on to any other person and further the same finds corroboration from the observation of the lower authority that unit price remains the same. Hence, I do not find anything to interfere with the order of the lower authority, and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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