TMI Blog2014 (11) TMI 233X X X X Extracts X X X X X X X X Extracts X X X X ..... quential relief on the same, otherwise the entire litigation done by the appellant would loose importance. The said consequence of allowing the appeal is that whatever higher duty the appellant has paid at the time of clearance of goods, should be refunded to them. Where the assessee has produced chartered accountant certificate, the invoice showing the stamp of non-passing of duty to the customer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f value was challenged by the appellant before the higher authorities and the Tribunal vide its Order No. C/241-242/2011, dated 3-6-2011 [2012 (279) E.L.T. 66 (Tri-Del.)] allowed the appeal with consequential relief. The appellant accordingly filed refund claim of excess duty amount of ₹ 3,12,418/- which stand rejected by the lower authorities on the ground of unjust enrichment. 3. I find ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ases have held that Chartered Accountant certificate certifying non-passing of duty to the buyers has to be accepted. One such reference can be made to decision of the Tribunal in the case of Corning S.A. v. CCE, New Delhi [2005 (192) E.L.T. 355 (Tri. - Del.)]. It is also found that Hon ble Madras High Court in the case of CCE, Coimbatore v. Flow Tech Power [2006 (202) E.L.T. 404 (Mad.)] has held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the invoice showing the stamp of non-passing of duty to the customers and profit and loss account showing the said duty is recoverable from the Revenue, the denial of same on hyper technical point of non-production of original invoice is neither justified nor fair. Accordingly, I set aside the impugned order and allow the appeal with consequential relief to the appellant. (Pronounced and dict ..... X X X X Extracts X X X X X X X X Extracts X X X X
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