2010 (7) TMI 66

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....rming the Order-in-Original was reversed. 2. The revenue has filed the appeal by raising the following substantial question of law: "Whether Chartered Accountant's Certificate alone can be accepted as an evidence to rule out unjust enrichment without any corroborative evidences such as balance sheet, ledger accounts, sales invoices prior to after import etc. or not?" 3. The first respondent filed an application seeking refund of claim on 30.12.1998. The said application was rejected by the Assistant Commissioner of Customs on the ground that there is no material on record to show that the first respondent has absorbed the amount of refund claimed by him. The first respondent was also asked to produce relevant documents in support of its....

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....und to satisfy the authorities with required documents while seeking refund of the excess amount paid. Therefore, the learned counsel submits that the appeal will have to be allowed since the Tribunal has committed an error in merely relying upon the Chartered Accountant's certificate. 6. We find considerable force in the submissions made by the learned counsel for the appellant. 7. Section 27 of the Customs Act 1962 provides for the claim for refund of duty. A perusal of the said provision would show that the importer will have to satisfy the authorities while seeking such a claim. In other words, until and unless the importer satisfies the authorities with relevant documents, indicating the fact that it has paid the excess amount and th....

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....n by him to any other person. 9. Therefore, considering the above said provisions and applying the same to the facts on hand, we are of the opinion that the Tribunal has committed an error in merely relying upon the certificate produced by the first respondent without taking into consideration of the fact that no evidence has been produced for considering the claim of refund. The Tribunal also relied upon the Judgement of Commissioner of C.Ex., Coimbatore Vs. Flow Tech Power reported in (2006(202)E.L.T.404(Mad). The said Judgement is not applicable to the present case on hand and the Tribunal has wrongly relied upon the said Judgement. This Court in the said Judgement has clearly held that the certificate issued by the Chartered Accountan....