TMI Blog2015 (11) TMI 208X X X X Extracts X X X X X X X X Extracts X X X X ..... Certificate and balance sheet of the appellant and did not find any discrepancy in such documents and relying the same held that incident of duty has not been passed on to any other person, whereas in the findings of the Commissioner (Appeals), he stated that C.A. Certificate was not understood whereas C.A. Certificate is clearly based on the balance sheet. Moreover Ld. Commissioner has not discussed anything as regard amount shown receivable under the head of loan and advances which is conclusive evidence of proof of not passing of incidence of duty. Therefore the Commissioner (Appeals) has made serious error in not considering the C.A. certificate as well as balance sheet in proper perspective. Therefore impugned order suffers with serio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Original authority. He submits that during the process of claim, appellant submitted C.A. certificate alongwith their balance sheet wherein amount of refund clearly shown as receivable account under the head loan and advances in the assets side of the Balance Sheet and considering this fact the original authority has observed that incidence of refund amount has not been passed on to any other persons. He submits that Ld. Commissioner (Appeals) allowed the Revenues appeal only on the ground that C.A. Certificate submitted by the appellant is not proper as he contended that the basis of certificate is not understood. It is his submission that the Ld. Commissioner has not discussed anything on the basic records i.e. books of account wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and advances , the same has been certified by the Chartered Accountant. From the said records, I do not find any reason that what else is required to establish that incidence of duty has not been passed on to any other person. As regard the unjust enrichment the original authority has given findings which is extracted below: As regards point No. (b), I find that the claimant has submitted a copy of their statement of accounts for the relevant period. The claimants submission is that, the goods cleared on payment of excess duty no payment has been received for the duty involved and the same is being shown as recoverable from the department in the books of accounts of the company and a Certificate issued by Chartered Accountant is prod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have certified that the excess duty paid has not been recovered from their parties. At the end of the certificates, they have also cautioned that these certificates are also given on the basis of explanations by the management of the respondent. 13. Samples of invoices clearly indicate that not only applicable duty but the excess duty paid would have been recovered by the respondent from their buyers as it is the commercial practice to realize the amount indicated in the bills/ invoices/ gate passes from the buyers of these goods. Neither the respondent nor their Chartered Accountant has not produced copies of any credit notes issued to their buyers in proof that the excess duty paid has not been recovered by them. Further, the Assist ..... X X X X Extracts X X X X X X X X Extracts X X X X
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