TMI Blog2016 (11) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... i A.B. Kulgod Assistant Commissioner (AR), for the Department ORDER Per Mr. Anil G. Shakkarwar : The present appeal is against impugned Order-in-Appeal No. 56-57-CE/2007 dated 25-04-2007. 2. The brief facts of the case are that the appellant, manufacturer of Yeast, filed refund claim for an amount of ₹ 3,45,471.90/- for the period from 01-03-2004 to 31-01-2005 claiming that during the said period they paid Excess Excise duty. During the relevant period they claimed to have paid Excise duty as per assessable value on the basis of invoices issued and subsequently they have extended discounts to their wholesale dealers by way of issue of credit notes . The refund application was filed through letter dated 07-03-2005. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ificate is an acceptable basis for allowing the admissible deductions unless the Department leads any evidence to the contrary and in view of the same they contended that on the basis of a Chartered Accountant Certificate they should have been allowed refund. 4. The ld. Representative Shri Pramod Kumar Shukla employee of the appellant has presented their case. He has submitted that Chartered Accountant Certificate was produced before the Original Authority. However, the Adjudicating Authority has held that the appellant did not produce any evidence on record. He therefore, contended that the appeal may be allowed and refund be granted. 5. The ld. Departmental Representative has submitted a copy of the Hon ble Supreme Court s Ruling in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to assessment at the time of clearance of the goods itself. Therefore, when at the time of clearance no such document was filed and what is sought to be relied upon is a document issued after two years, the same raises a doubt and cannot be accepted as a reliable document. In view of Hon ble Supreme Court s observation in Para 15 as stated above, we infer that if the credit notes are issued after the assessment of the goods then at the time of assessment of the goods duty is already passed on to the purchaser and therefore the duty involved in such value which is reduced by way of issue of credit notes is hit by provisions of unjust enrichment. In view of the above, we reject the subject appeal. (Dictated and pronounced in the open ..... X X X X Extracts X X X X X X X X Extracts X X X X
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