TMI Blog2015 (12) TMI 787X X X X Extracts X X X X X X X X Extracts X X X X ..... balance sheet as recoverable from the Government. However, despite this submission of the appellant, the Commissioner (Appeals) has rejected the claim of the appellant on the ground that Chartered Accountant’s certificate is not a conclusive evidence to prove that the incidence of duty has not been passed on. It is utter surprise that, if at all, the Commissioner (Appeals) is not satisfied with the Chartered Accountant’s certificate, he should have called for other documents like balance sheet and other books of account to check the authenticity of the CA certificate, which he failed to do so. It is a settled position of law that, if the amount for which refund is sought for, has not been booked as an expenditure in the profit and loss acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nged the said order before this Tribunal and this Tribunal vide order dated 5-8-2008 set aside the demand on the ground of limitation. Consequent to the Tribunal s order, the appellant filed a refund claim of Rs. 29,90,000/- before the Assistant Commissioner (R I), which was sanctioned. On the aspect of unjust enrichment, the Assistant Commissioner given a finding that this being a case of revenue deposit, no unjust enrichment is applicable. Revenue challenged the order of the Assistant Commissioner by filing an appeal before the Commissioner (Appeals). The Commissioner (Appeals) set aside the order of the original authority and allowed the appeal of the department. 3. None appeared for the appellant. 4. Shri D.D. Joshi, the learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ke balance sheet and other books of account to check the authenticity of the CA certificate, which he failed to do so. It is a settled position of law that, if the amount for which refund is sought for, has not been booked as an expenditure in the profit and loss account and shown in the asset side of the balance sheet as receivable, it is sufficient evidence that the incidence of duty has not been passed on. 6. In view of my above discussion, the appeal is allowed by way of remand to the Assistant Commissioner of Customs, Refund Cell, R I, New Custom House, Ballard Estate, Mumbai-III. Needless to say that the Assistant Commissioner shall verify the books of accounts/balance sheet of the appellant and on satisfaction that the amount of r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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