2007 (6) TMI 133

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....ted the refund claim. The Original Authority had rejected the claim without granting an opportunity of hearing the refund application. The claim was Rs. 1,15,827/-. However before the Commissioner (Appeals) they represented that the refund claim to be Rs. 1,59,856/-. Due to clerical error, they had left an amount of Rs. 44,029/- and hence they claimed only refund of Rs. 1,15,827/-. Out of this amo....

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.... any other documents to rule out unjust enrichment. There is no dispute with regard to the excess payment. The appellants had produced Chartered Accountant's Certificate which clarified that the amount eligible as refund was not passed on the customers and the price will remain constant. However, the Chartered Accountant's Certificate had not been accepted by the authorities on the ground that the....

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....oms, Bangalore v. AT & Sindia Pvt. Ltd. [2006 (199) E.L.T. 123], this Bench after a detailed consideration has held that the Chartered Accountant and Cost Accountant certificates regarding absorption of the cost produced by assessee have to be accepted unless contrary is proved The Tribunal has relied on earlier rulings namely (i) Collector v. Metro Tyres Ltd. - 1995 (80) E.L.T. 410 (Tribunal)]....