2012 (5) TMI 330

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....e four appeals deal with the same issue as to whether the appellants are entitled to get refund of the Coal cess paid by them, initially at the time of import which subsequently has been clarified to be not payable. The refund of the cess amount paid by the appellants has been denied by the authorities below on two grounds:-   (1) The appellants have not shown proof of the fact that they h....

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....provision.   4. As regards the other ground, I have seen a copy of the Chartered Accountant s certificate which has been produced by the appellants in each of the four cases. In appeal No. 395/11, the certificate states that:-   The entire purchase value was treated as cost of purchase of Coal including the value of Cess @ Rs.10/- PMT paid along with Education Cess and Customs Educ....