2007 (3) TMI 193

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....Orders- in-Appeal Nos. 232/2004-C.E., dated 31-12-2004 and 203/2004-C.E., dated 16-12-2004 by which the refund was granted. However, on unjust enrichment, the Commissioner (Appeals) directed the money to be deposited in the Consumer Welfare Fund. The appellants had contested the Revenue's plea pertaining to the refund not having been passed on to the customers. They had submitted that they had bor....

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.... Kerala Ltd. v. CC, Cochin - 2005 (188) E.L.T. 60 (Tri.-Bang.) has clearly held in the light of earlier judgments that once the Chartered Accountant has given a Certificate certifying that the element of duty has not been passed on to the customers, then, the same is required to be accepted. The Certificate has not been challenged by the Revenue. A similar finding was rendered by this Bench again ....