2006 (9) TMI 55

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.... both sides, we allow this application. Accordingly, the appellants' name wherever found in the memorandum of appeal stands changed to M/s. Saralee Household Bodycare Pvt. Ltd. 2.The appeal is against rejection of a refund claim for the period 1-3-92 to 12-11-95. The appellants were engaged in the manufacture of various products used for cleaning purposes. During the above period, they, under protest, classified their products under SH 3402.90 and paid duty at the applicable rate (30%), a fact evidenced by the relevant invoices. In the declaration filed by them, from time to time, they had claimed classification of the goods under SH 3405.40 attracting duty @ 20%. This classification dispute was finally settled by the Commissioner (Appea....

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....hough duty at higher rate was indicated in the statutory invoices. The extra duty (10%) was retained as "receivable from Govt.", pending settlement of the classification dispute. It is submitted that this factual situation was clear from the contemporary accounts and the certificates issued by the Chartered Accountant. The above presumption was effectively rebutted by producing these documents. In such circumstances, the refund claim should not have been rejected on the ground of unjust enrichment. In this connection, learned Counsel relies on the Tribunal's decision in Pride Foramer v. Commissioner of Customs, 2006 (200) E.L.T. 259 (Tri.-Mumbai), wherein Chartered Accountant's certificate was accepted as rebuttal of the presumption that du....