new Case law – central excise cs professional tax notes
- Central Excise - TMI - 204649 - Tri
GAILINDIA LTD. Versus COMMISSIONER OF C. EX., GWALIOR - (CESTAT, NEW DELHI)
Refund -Unjust enrichment - Proof - Issued proposing to reject the claim on the groundthat the incidence of duty was passed on by them to their buyers - Thecertificate stated to have been issued by the Chartered Accountant as well asthe certificate stated to have been issued by the buyers it was sought to becontended that the same clearly disclose that the incidence of excise duty wasnot passed over to the buyers - The certificate by the Chartered Accountanthaving been issued on the basis of the account books maintained by theappellants, the same read with the balance sheet of the appellants for therelevant period it would apparently disclose that the amount of excise duty wasnot recovered from the buyers and, therefore, it was refundable by the department- The Chartered Accountant’s certificate would be a corroborative piece ofevidence - But the corroborative piece of evidence cannot be itself a mainpiece of evidence regarding the fact which is required to be proved by theparty - Proof regarding non-collection of the duty is established by cogentevidence, mere recording of the amount being recoverable in the account booksthat itself cannot be a proof of fact of non-collection of duty - Hence, theimpuged order is held - Decided against of assessee.