2007 (2) TMI 48

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....laim of the appellants on the ground of unjust enrichment. The appellants had imported certain machines claiming the benefit of Customs Notification No. 36/96 (Sl. No. 53 of List No. 6 appended thereto). The assessments were made without granting this benefit and accordingly higher duty was paid by the assessee. Subsequently, they claimed refund of the excess duty paid. This claim was allowed by t....

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.... distinguished. In the result, the appeal against the Assistant Commissioner's order good rejected. Hence the present appeal. 2. After examining the records and considering the submissions, we find that, right from the financial year in which the refund claim was filed, the appellant's Chartered Accountant was showing the claim amount on the debit side on the first day of every successive finan....

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....-claimant to show that the incidence of such duty was not passed on to the buyer of the goods. According to learned SDR, the above statutory presumption against the refund-claimant would not stand rebutted on the strength of a Chartered Accountant's certificate alone. The relevant evidence should be gathered from invoices, which, in the present case, did not indicate duty separately. 4. After c....

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....the buyer. The burden is on him to rebut this presumpti for the purpose of obtaining cash refund of the duty where such refund is otherwise admissible The immediate question is whether the Chartered Accountant's certificate is conclusive evidence to rebut the above presumption None of the decisions cited by learned counsel has held that, on the strength of such a certificate alone the presumption ....