2012 (4) TMI 410

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....filed by the appellant against Order-in-Appeal No. AKP/ 177/DMN/VAPI-I/2009-2010, dt.21.12.09, which has upheld the Order-in-Original rejecting the refund claim filed by the assessee for refund of duty paid and not collected from their purchasers.   2. Ld.Counsel submits that the refund claim has arisen on the ground that the appellant was not supposed to discharge duty liability on the me....

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....fy and the said certificate given by purchaser indicates Central Excise duty sought to be claimed as a refund has been paid to appellant.   4. On careful consideration of submissions made by both sides, I find that the Chartered Accountant s certificate which is produced before me was done so for first time and indicates that the Chartered Accountant, on careful perusal of the records by h....