TMI Blog2016 (6) TMI 763X X X X Extracts X X X X X X X X Extracts X X X X ..... from DISCOMS, not invoice-wise, but as bulk amounts through cheques and RTGS. In case of negative price variation payments, the DISCOM (distribution company) only issue negative price variation approval letters. This was produced before the original authority. Further, DISCOM is a public sector undertaking. However,the appellant has now produced a Chartered Accountant certificate. The authoriti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t ORDER The appellants are manufacturers of Electrical Transformers and are registered with the Central Excise Department. They entered into an agreement with Central Power Distribution Company of A.P. Ltd., for supply of transformers. The agreement had a price variation clause which stated that the prices are variable as per IEEMA price variation formula with base date as 01/10/2009 wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the incidence of duty has not been passed on. Being aggrieved, the appellant approached the Commissioner(Appeals) by filing an appeal. The Commissioner(Appeals) vide order impugned herein upheld the rejection of refund. Hence this appeal. 3. On behalf of the appellant, the learned consultant Shri Dwarakanath submitted that along with refund claim the appellant had furnished copies of pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the effect that incidence of duty has not been passed on to another. He fairly conceded that it was not produced before the authorities below. 4. The vehement argument advanced on the side of Revenue by the learned AR Shri R. Manohar is that the appellant did not produce the Chartered Accountant certificate earlier and that the same has to be verified. 5. I have heard both sides. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f unjust enrichment. The appellant is directed to produce Chartered Accountant certificate before the original authority. In view thereof, I remand the matter to the original authority to re-examine the refund claim after giving reasonable opportunity for personal hearing. The appellant is at liberty to adduce any further evidence to establish their case. The impugned order is set aside and ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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