TaxTMI 
TaxTMI 
2009 (2) TMI 182
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....ant Commissioner of Customs (Refunds) for refund of the excess amount of Rs. 72,297/- they had wrongly paid. That authority rejected their claim finding that the importer had not established that the excess duty paid had not been recovered from the buyers of the imported goods. In the impugned order, which sustained the order of the original authority, the Commissioner found that the appellants had been allowed adequate opportunity to present their case by the original authority. He found that the appellants had filed their claim for refund in Oct '05. The appellants were informed vide letter dt. 7-3-2006 to establish that incidence of impugned duty had not been passed on to their customers. The appellants did not appear for the personal he....
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....before the Tribunal, it is submitted that they had produced Chartered Accountant's certificate dt. 27-9-06 before the Commissioner (Appeals) and sought remand of the matter to the original authority with a direction to examine their claim in the light of the said certificate. The Commissioner had wrongly placed reliance on the decision of the Tribunal in the case of Shree Ram Industries (supra). It is prayed that the matter may be remanded to the original authority to decide their claim afresh considering the additional evidence and explanations they had produced before the appellate Commissioner. 3. During hearing, the ld. counsel relied on the following case law:- (1) Commissioner of Customs, Mangalore v. Lamina Foundries Ltd. - [2002 (....
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....icate of the C.A. should be taken on record. I am unable to accept this plea of the appellants. The acceptance Certificate of C.A. is neither a new ground, nor it is a question of law. It is only an evidence regarding a fact that the burden of duty has not been passed, by the appellants to their customers. This has been the question right through from the stage of original adjudication. This evidence could be produced earlier by placing the books of Account, the fact in question which was before the original authority. The Lower Appellate Authority has rightly rejected taking the certificate of C.A. on record. Hence I do not find any substance in the appeal. Consequently, I reject the same." I find that the impugned order was passed rightl....