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TMI Blog2018 (1) TMI 1062X X X X Extracts X X X X X X X X Extracts X X X X ..... lant Shri K. Veerabhadra Reddy, JC (AR)For the Respondent ORDER Per B. Ravichandran The appellant is aggrieved by the order dt. 26.8.2010 by Commissioner of Customs & Central Excise (Appeals), Trichy. 2. The appellants imported Ethylene in bulk. The goods were assessed provisionally and later, the assessment was completed resulting in certain excess payment on the imported goods for the year ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cost including higher payment of customs duty during the year 2008-09 as material cost in their books, during the year 2009-10 they have reversed the customs duty attributed to the excess payment and shown it as "receivables". It is his submission that the bulk quantity imported in October 2008 is used beyond March 2009 and if at all full cost shown for the goods of account 2008-09 can only affect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is not tenable. 5. Heard both sides and perused the appeal records. Admittedly, the goods imported in October 2008 suffered higher customs duty on provisional basis. The import cost along with higher customs duty has been considered for cost calculation in the financial year 2008-09. This is an admitted fact. The only plea of the appellant is that the import in October 2008 continued to be used ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly dealt in the said Chartered Accountant certificate to satisfy the lower authorities that appellant is not hit by bar of unjust of enrichment. Summary certificate of this nature now produced before us cannot satisfy the legal requirement. In the face of discussions by the lower authorities and our analysis as above, we note that the appellants have not satisfactorily established that the duty bu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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