2007 (5) TMI 505

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....Shri C. Lama, JDR, for the Respondent. [Order]. -  This appeal is directed against Order-in-Appeal No. 56/2006/Misc Acc. 2. Considered the submissions made in detail by both sides and perused the records. The issue involved in this case is regarding the refund of an amount of Rs. 3,05,683/- (Rupees three lakhs five thousand six hundred eighty- three only) which was paid by the a....

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..../Dy. Commr. of Customs is to be satisfied from the documents produced before him that no incidence is passed on. As against this I find that the lower authority viz. the concerned Asstt./Dy. Commissioner has categorically stated that no such evidence could be produced by the appellant. I also find that the impugned certificate of the Chartered Accountant is not a conclusive proof of that no incide....

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....mation and explanation given to us, M/s. Ipca Laboratories Ltd., having its registered office at 48, Kandivli Industrial Estate, Kandivli (East), Mumbai - 400 067, we certify that a sum of Rs. 3,05,683/- (Rupees Three Lakhs Five Thousand Six Hundred and Eighty-three Only) as on date is recoverable from customs against Bill of entry No. 347568 dated 22-7-2005. This amount represents Customs and oth....