TaxTMI 
TaxTMI 
2016 (7) TMI 894
X X X X Extracts X X X X
X X X X Extracts X X X X
.... on record, the respondents are engaged in the manufacture of Towels and Napkins which they were classifying under Chapter Heading 60.01. Prior to January, 2002, such classification was being accepted by the Revenue. However, vide adjudication order dated 20/12/2001, the classification of the products manufactured by the respondent was changed by their Jurisdictional Assistant Commissioner from Chapter Heading 60 to Heading 6307.90 which attracted the higher rate of duty. As the respondent had entered into rate contracts what their buyers for supply of their products at a particular rate, they continued to supply their final product at the same rate, in spite of the enhancement of rate of duty. 3. However, the appellant vide their letter d....
X X X X Extracts X X X X
X X X X Extracts X X X X
....inued to remain the same and thus, the refund was hit by the bar of unjust enrichment. Accordingly, he sanctioned the refund claim and credited the same to the Consumer Welfare Fund. 6. The said order of the Adjudicating Authority was again challenged by the assessee before the Commissioner (Appeals). The appellate authority examined the various documents placed before him in the shape of declaration and certificates from their buyers clarifying that excess excise duty do not stand recovered from them as also Chartered Accountant Certificate clarifying the fact of non-recovery of duty element from the customer as also balance sheet produced by the assessee, stating that the said amount are recoverable from the Revenue Department. After ex....
X X X X Extracts X X X X
X X X X Extracts X X X X
....r persons. The Hon'ble High Court further observed that production of documents or other evidence was necessary for this purpose and mere reliance on the Chartered Accountant Certificate was not sufficient. By observing so, Madras High Court has remanded the matter to the Tribunal. 9. We find that the facts that excise duty stand paid by the assessee as a result of wrong adoption of classification list by their Jurisdictional Central Excise Authorities is not being disputed. The refund is otherwise due to the assesee is also not a fact in dispute. The entire dispute revolves around the unjust enrichment principle. The said principle has been the subject matter of various decisions of the Tribunal as also of High Courts which we will deal i....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ent case, it is not disputed or denied that there was no change in the price whatsoever and the refund of CVD was claimed within a short time and the amount involved is very small compared to the overall transactions or turnover of the appellant. The appellant had filed affidavits and the certificate of the Chartered Accountant certifying the factual position and asserting on oath with documents that duty burden was not passed. We do not agree with the counsel for the respondent that the certificate should be disbelieved. When a professional like a chartered accountant gives a certificate, he owes and takes responsibility of what he certifies as personally ascertained and known to him. Even when an individual or officer of a company certifi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he amount was shown as recoverable from the department in the balance sheet. In the rejoinder affidavit, the respondent has brought on record the extract of details of the amount under the heading Excise Duty Recoverable for the year, 2004-05 which was submitted before the Superintendent on 5.10.2005. The same has been annexed as Annexure-R.A.-1 which mentions at Code 7108 EXCISE DUTY RECOVERABLE- 61,929, 376,47/-. The reference has been made to the balance brought on the record as Annexure -3 to the appeal. In Part-B of schedule H the amount of Rs. 632,14/- lacs was mentioned as the balance with Excise Authorities which included also the amount which was recovered from the Excise Department. Thus balance sheet supports the case of the resp....