TMI Blog2008 (7) TMI 114X X X X Extracts X X X X X X X X Extracts X X X X ..... y the appellate authority – order of appellate is correct- refund not deniable on ground of unjust enrichment in case where there is no sale of goods - E/2058/2006-Mum. - A/574/2008-WZB/C-III/(SMB), - Dated:- 18-7-2008 - Shri K.K. Agarwal, Member (T) Shri D.Y. Limkar, Consultant, for the Appellant. Shri U.H. Jadhav, JDR, for the Respondent. [Order]. - This is an appeal against ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from their customers was submitted but the same has been rejected by the appellate authority. It is his contention that once the amount has not been recovered as certified by the Chartered Accountant, the refund cannot be denied to him and the Revenue's plea that they have not produced any evidence to show that debit notes were not issued is devoid of any merit as once no debit notes were issued, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner of Central Excise, Allahabad, 2004 (174) E.L.T. 216 (Tri.-Del.) where the Chartered Accountant certificate was disputed and Commissioner (Appeals) order holding that the incidence of duty has not been passed on was upheld. Similar decision was passed in the case of Eltech Enterprises, 1999 (112) E.L.T. 877 (Tribunal). 4. I have considered the submissions. I find that in this case t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner (Appeals) has not commented upon the Chartered Accountant certificate at all nor is it his contention that the certificate cannot be verified in the absence of financial records. In view of this I hold that assessee has established that incidence of duty has not been passed on by him and the appellants are entitled to refund. The Commissioner (Appeals) order is set aside and the appeal is a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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