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M/s. Suraj Cotton Versus Commissioner of Customs, Kandla

2016 (7) TMI 978 - CESTAT AHMEDABAD

Refund - unjust enrichment - Whether Chartered Accountant certificate alone is sufficient to show that the burden of duty has not been passed on to their customers. - Held that:- t is observed that the said certificate is supported by the entry in th .....

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countant or the entry in the books of accounts - it is clear that the said amount has not been passed on to the customers. - Refund allowed. - C/11832/2015 - A/10612/2016 - Dated:- 14-7-2016 - Mr. P.M. Saleem, Member (Technical) For Applicant (s) : N .....

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it. Hence, the appeal is taken up for disposal. 2. Heard the ld. Authorised Representative for Revenue and perused the documents. 3. M/s. Suraj Cotton, Jamnagar (Appellants) are before us in this appeal aggrieved by the impugned Order-in-Appeal dated .....

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n the impugned order has held that Chartered Accountant certificate alone is not sufficient to show that the burden of duty has not been passed on to their customers. This is the sole ground for his decision in allowing the Revenue s appeal for recov .....

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d before us by M/s. Suraj Cottan, (PAN ABEFS 6718 E), Khijadiya Bye Pass, Rajkot Highway, Ta & Dist Jamnagar, and on the basis of such verification as well as the information and explanation furnished to us by the above named firm, we certify tha .....

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n set a part as receivable in FY 2012-13 under the Head Import Duty Receivable which is still outstanding as receivable (Debit Balance) in the Books of M/s. Suraj Cotton and the balance amount of ₹ 13,942/- (Total Challan of ₹ 20,06,753 L .....

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et and ledger account under which the amount of ₹ 19,92,811/- is shown as Import Duty, fine and penalty by Customs Department and shown as Receivable . The department has not questioned the correctness or accuracy of the said certificate of Cha .....

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it is. Hence, there is no question of passing on the incidence of duty. It is also observed that out of the total amount of ₹ 19,92,811/-, ₹ 2,00,000/- pertains to penalty and ₹ 9,00,000/- pertains to fine and there is no question .....

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