TMI Blog2016 (9) TMI 317X X X X Extracts X X X X X X X X Extracts X X X X ..... rtion of the case should be similar to the case of Yu Televenture - Refund allowed – refund to be made along with interest. - W. P. (C) 7851/2016 - - - Dated:- 5-9-2016 - S. Ravindra Bhat And Deepa Sharma, JJ. For the Petitioner : Sh. Tarun Gulati, Sh. Shashi Mathews, Sh. Sparsh Bhargava, Sh. Ankit Sachdeva, Ms. Rachana Yadav, Sh. Kishore Kunal and Sh. Rony. O. John, Advocates. For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er ground was that review of the law declared by the Supreme Court in M/s. SRF Industries Ltd. v. CC, Chennai 2015 (318) ELT 607 (SC) was sought. The Supreme Court in SRF (supra) had clarified that to quantify CVD in the importer s case, the presumption that such goods were manufactured in India and excise duty leviable on it would have to be drawn and then an ascertainment would be essential to d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld not grant relief in this case since there is no ascertainment as to whether the CVD was in fact passed on and collected from the end user. The petitioner, on the other hand, submits that all relevant documents, including the Chartered Accountant s certificate as required by the rules were furnished. The relevant part of the CA s certificate reads as follows: D. That for the purposes of ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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