TMI Blog2005 (5) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... tered Accountant's Certificate as held in the case of M/s. Toyota Kirloskar Motors Ltd. [ 2005 (2) TMI 362 - CESTAT, BANGALORE] . The judgment of Superintending Engineer, TNEB, [ 2003 (11) TMI 156 - CESTAT, CHENNAI] would also apply wherein refund was not to be hit by the Principle of Unjust enrichment, as the huge amounts were absorbed by the Government on behalf of TNEB. The Craft Paper was exempted from duty and the assessee had paid the duty at initial stage and the Tribunal, in its earlier order, upheld the assessee's claim for grant of exemption. The cost analysis had clearly indicated that Craft Paper was exempted from duty and the cost of Transformers did not include this duty element in terms of the Chartered Accountant' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... garding the eligibility of the concessional rate under the Notification and allowed the appeal with consequential relief subject to the law of unjust enrichment. The Deputy Commissioner examined the entire issue and held that the refund was not hit by unjust enrichment. It was stated by the party that the raw materials were used in their factory for the manufacture of Transformers and that the price had already been fixed by contract and that the element of duty had not been unjustly utilized by the assessee. However, the Commissioner (Appeals) held otherwise and set aside the grant of refund of duty. He also did not accept the Chartered Accountant's Certificate dated 25-7-2003 certifying that the excess Customs Duty paid by the Respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich had not been done. He submits that this judgment would clearly apply to the facts of the case. 4. The learned SDR defended the order and relied on JCT Ltd. v. CCE, Chandigarh-II - 2004 (163) E.L.T. 467 (Tri.-Del.) wherein Chartered Accountant's Certificate was not accepted by the Bench on the ground that the Certificate did not state that it has been issued after examining the cost data and other relevant documents. 5. On a careful consideration, we notice that the judgment of JCT Ltd. is distinguishable as the Certificate of Chartered Accountant was not accepted for reasons given by the Tribunal inasmuch as that it had not stated that it had examined the cost data and other relevant documents. In the present case, the Chartered Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
