TMI Blog2017 (7) TMI 395X X X X Extracts X X X X X X X X Extracts X X X X ..... ess excise duty to the exchequer and get enriched by the difference between the two through refund - matter remanded with a direction to re-examine the issue of unjust enrichment and decide the matter afresh on merit - appeal allowed by way of remand. - E/1244/2011-EX[DB] - A/70611/2017-EX[DB] - Dated:- 29-6-2017 - Mr. Anil Choudhary, Member ( Judicial ) And Mr. Anil G. Shakkarwar, Member ( Technical ) Shri S. P. Ojha, Advocate, for Appellant Shri Pawan Kumar Singh, Superintendent (AR), for Respondent ORDER Per: Anil G. Shakkarwar The present appeal is directed against Order-in-Appeal No.37-CE/LKO/2011 dated 28/02/2011 passed by Commissioner of Customs, Central Excise Service Tax (Appeals), Lucknow. 2. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upheld the said Order-in-Original dated 02/07/2010. Aggrieved by the said order appellant filed appeal before this Tribunal. 3. The grounds of appeal are:- (A) The Original Authority in his order dated 26/11/2009 has stated that the team C has scrutinized the records relating to Central Excise statement showing provisional value of goods, provisional duty paid, revised Assessable value, excise duty paid excess duty paid short duty paid invoices, RT-12, final rates, supplementary duty payment details, excise gate passes, invoices, etc. and then came to a conclusion the Excise duty to the tune of ₹ 1,05,82,207/- was paid by appellant for the Financial Years 1994-95 1995-96. Therefore, it is not true that the documentary evidenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued by Chartered Accountant, we find that the Original Authority and Appellate Authority below did not have advantage of said certificate for appreciation of transactions between the appellant and their customers. The certification of the transactions between the appellant and their customers is essential for understanding as to whether in the practice of accounting as stated in the said certificate dated 04/04/2017 is there any chance of higher duty incidence getting passed on to the customer and appellant be in a position to pay less excise duty to the exchequer and get enriched by the difference between the two through refund. We, therefore, remand this matter back to the Original Authority after setting aside both impugned Order-in-O ..... X X X X Extracts X X X X X X X X Extracts X X X X
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