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2016 (7) TMI 978 - CESTAT AHMEDABAD

2016 (7) TMI 978 - CESTAT AHMEDABAD - TMI - 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 the Balance Sheet and ledger account under which the amount is shown as Import Duty, fine and penalty by Customs Department and shown as “Receivable”. The department has not questioned the correctness or accu .....

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he appeal may be decided on the basis of merit. 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 10.08.2015 by which the Commissioner (Appeals) has allowed the department s appeal and ordered recovery of refund amount of ₹ 19,92,811/- said to have been erroneously paid to the appellants. 3. It i .....

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f account and the relevant documents produced 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 that M/s. Suraj Cottan has paid a challan of ₹ 20,06,753/- through electronic payment (E-Payment) on 14.02.2013 vide challan no. 2005498375 of State Bank of India. Out of this amount of ₹ 20,06,753 .....

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