2007 (6) TMI 389

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..... Shri Y.S. Loni, JDR, for the Respondent. [Order]. - The controversy in this appeal is when cess on natural rubber was not leviable whether refund arising on such count shall pass test of unjust enrichment. The Ld. Counsel Dr. Samir Chakraborty appearing for the appellant submitted that so far as the leviability is concerned that has now been decided by the Tribunal in appeal case No. C/....

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....t Revenue reiterating that no cess shall be leviable or collectible in the case of the appellant. So far as the second question is concerned, it was clearly demonstrated by the Ld. Counsel that they having not passed on the cess burden, since that was realizable from the Department. Therefore, the Chartered Accountant's certificate showing that the money was collectible from Department, proves the....