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TMI Blog2023 (3) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant that though the invoices mentioned central excise duty on the goods supplied, they have not collected the duty from the buyer as the goods are exempted from central excise duty. It is contended that duty incidence has not been passed on to the buyer. A Show cause notice was issued to the appellant proposing to reject the refund claim mainly on the ground of unjust enrichment. After due process of law, the original authority rejected the refund claim and the same was upheld by the Commissioner (Appeals). Hence, this appeal. 2.1 Learned Counsel Shri S. Durairaj appeared and argued on behalf of the appellant. It is submitted by the learned Counsel that Indian Air Force had issued supply order dated 27.08.2008 to the appellant for supp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 09 dated 02.02.2009 had held that the appellant is eligible for refund in a case where supply was made to another customer and when the appellant had wrongly mentioned the excise duty in the invoices. 2.2. It is urged by the learned Counsel that both the authorities below have doubted the certificate issued by the Air HQtrs. Dated 02.10.2010 and denied the refund claim on the ground of unjust enrichment. It is submitted that the appellant has furnished the Chartered Accountant Certificate along with audited Financial Statement for the relevant period, which would show that the amount is as receivables in their Balance Sheet. The learned Counsel prayed that the appeal may be allowed. 3. Learned AR Shri M. Ambe appeared and argued for the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Chartered Accountant along with relevant Financial Statement, to establish that the incidence of duty has not been passed on to the buyer. However, these documents require verification as these were not presented before the authorities below. We are, therefore of the considered opinion that the matter requires to be remanded to the original authority, who shall consider the issue of refund afresh on the basis of the documents including the CA certificate and the audited financial statement produced by the appellant. The appellant shall be given an opportunity of personal hearing. 6. The impugned order is set aside. The matter is remanded to the original authority in above terms. Appeal is allowed by way of remand. (Order pronounced ..... X X X X Extracts X X X X X X X X Extracts X X X X
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