9911796707
TMI Blog2012 (11) TMI 265X X X X Extracts X X X X X X X X Extracts X X X X ..... period, this Tribunal vide Order No. A/1643/WZB/AHD/2011, dated 13-5-2011 [2012 (280) E.L.T. 94 (Tribunal)] has held that the refund claim is not hit by provisions relating to unjust enrichment and the facts and circumstances are same in this case as in the case considered by the Tribunal. He submits that in view of the fact that the issue has been decided finally in favour of the appellant on the same issue for a different period, the requirement of pre-deposit for consideration of appeal may be waived and stay order may be modified. 2. Ld. AR while admitting the issue submits that the requirement of pre-deposit already ordered need not be modified since in the case which was before the Tribunal in Appeal No. C/23/2011 in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce sheet and Profit & Loss A/c to ensure that there was no unjust enrichment. The claimant have to submit the Chartered Accountant's certificate certifying that the burden of SAD (4%) has not been passed on by the importer to customers to fulfil the requirement of unjust enrichment. The ld. Commissioner has reproduced the certificate issued by Chartered Accountant wherein Chartered Accountant has certified that said amount was not recovered directly or indirectly from the customers; No Cenvat credit has been taken and no unjust enrichment has been derived by claiming refund. Thereafter the ld. Commissioner has gone into a detailed examination of accounting principles and the way the amount has been accounted in the records to reach the con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aspects to be proved by the documents. Further in view of the provisions of Section 11B, the Board has prescribed that the unjust enrichment is required to be examined and for this purpose the Chartered Accountant's certificate should be produced. Going by the documents and the Chartered Accountant certificates in this case, I find that in respect of all the refund claims the appellants have fulfilled the required conditions. I am not impressed by the detailed examination given by the Commissioner about accounting. What is required to be seen is whether there is unjust enrichment or not. 5. Further I also find that as submitted by the ld. Counsel, the very same issue came up before the Tribunal in respect of twelve refund claims of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
