2005 (5) TMI 121

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....dent : L. Narasimhamurthy, SDR Order S.L. Peeran, Member (J) 1. This appeal arises from OIA No. 35/2003-Cus., dated 13-8-2003 rejecting the refund claim sanctioned by the Deputy Commissioner of Customs (Refunds), Custom House, Cochin to an extent of Rs. 4,31,381/-. The departmental appeal was allowed by the Commissioner (Appeals) and aggrieved by the said impugned order, the party has fil....

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....e Notification and allowed the appeal with consequential relief subject to the law of unjust enrichment. The Deputy Commissioner examined the entire issue and held that the refund was not hit by unjust enrichment. It was stated by the party that the raw materials were used in their factory for the manufacture of Transformers and that the price had already been fixed by contract and that the elemen....

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....by unjust enrichment in a circumstance when the huge losses incurred by TNEB was absorbed by the State Government. This judgment has been given in the light of several judgments of the Supreme Court and the Tribunal. He submits that the situation is similar in the present case as the fact of duty not having been passed on to the purchaser of Transformers was brought out in the Chartered Accountant....

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....L.T. 467 (Tri.-Del.) wherein Chartered Accountant's Certificate was not accepted by the Bench on the ground that the Certificate did not state that it has been issued after examining the cost data and other relevant documents. 5. On a careful consideration, we notice that the judgment of JCT Ltd. is distinguishable as the Certificate of Chartered Accountant was not accepted for reasons give....