TMI Blog2013 (2) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... EC circular No.18/2010-Cus, dt.08.07.2010 at Para 6 specifically directing field formation in respect of refund claim arising on S.A.D paid by the assessee as some field formations have also raised certain doubts whether the audited Balance Sheet and P/L A/C have to be examined in respect of the current financial year for scrutiny of unjust enrichment aspect. In this regard, the issue has been examined by the Board and it has been decided that the field formations shall accept a certificate from Chartered Accountant for the purpose of satisfying the condition that the burden of 4% CVD has not been passed on by the importer to any other person. Also the importer shall also make a self-declaration along with the refund claim to the effect tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellate authority, the appellant herein also filed the cross-objection. The first appellate authority, after considering the submissions made before him, reversed the Order-in-Original which granted the refund to appellant. 4. Ld.Counsel appearing on behalf of the appellant draws my attention to the findings of the adjudicating authority and also the findings of first appellate authority and Chartered Accountant s certificate. 5. He would also rely upon the decision of the decision of this Bench in the case of Gujarat Boron Derivatives Pvt. Ltd. 2012 (180) ELT 94 (Tri-Ahmd), as also the decision of co-ordinate Bench in the case of STP Ltd 2011 (267) ELT 110 (Tri-Mumbai). He would also rely upon the CBEC Circular No.18/2010-Cus, d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .4.2.08 and 99043453, dt.19.3.08 wherein the Special Additional Duty has been paid and we are informed that the refund under Notification No. 102/2007 dt.14.09.2007 as amended, is sought by M/s Interplex India Pvt. Ltd. 2. Further, I certify that I am the statutory auditor of the said company and I have audited financial accounts of M/s Interplex India Pvt. Ltd. For the period under reference. 3. As required for examination of the principle of unjust enrichment, in the case before sanction of refund under Notification No. 102/2007, dt.14.09.2007, this is certified that the burden of 4% CVD/SAD has not been passed on by the importer M/s Interplex India Pvt. Ltd. to the buyer and that they fulfill the requirement of unjust enrichment. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nclusion. Be that as it may, I find that in CBEC circular No.18/2010-Cus, dt.08.07.2010 at Para 6 has specifically directed field formation in respect of refund claim arising on S.A.D paid by the assessee, which is reproduced below. 6. Some field formations have also raised certain doubts whether the audited Balance Sheet and Profit and Loss Account have to be examined in respect of the current financial year for scrutiny of unjust enrichment aspect. It is stated that a large number of refund claims relating to the current year were held up for want of such verification. In this regard, the issue has been examined by the Board and it has been decided that the field formations shall accept a certificate from Chartered Accountant for the pu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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