TMI Blog2016 (12) TMI 1687X X X X Extracts X X X X X X X X Extracts X X X X ..... nded - unjust enrichment - Held that: - When the assessee respondent gave a Chartered Accountant’s certificate saying that the burden of 4% CVD was not passed on by the importer to any other person, it is difficult to accept the Revenue’s argument against the assessee respondent without there being any documentary evidence to such effect. Also, the department has not given any evidence either ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said two Orders-in-Original mainly on the ground that the Revenue instead of reviewing the respective refund orders and filing appeals before the Commissioner (Appeals) issued demand notices to the assessee to realize the amounts erroneously refunded , which has not been found proper and tenable in the impugned order by the Commissioner (Appeals). The Commissioner (Appeals) in the impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fund has been erroneously issued the demand of the same is to be upheld. 4. After careful consideration of the facts on record and the submissions of the Revenue and the contents of the Commissioner (Appeals) impugned order it appears that the Department is not able to substantially prove that the burden of Additional Duty of Customs, which is 4% of the value of goods, has been passed on by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dependent Chartered Accountant s Certificate certifying that there is no unjust enrichment to the assessee and the burden of 4% CVD has not been passed on by the importer to any other person may be accepted by the Department; when it is so and there is no other substantial evidence to prove the fact of unjust enrichment against the assessee, the Hon ble Supreme Court decision in case of Grasim I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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