The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Mumbai bench has held that the CA certificate cannot be brushed aside by the excise authorities as there is no format is prescribed under the Statute.
The appellant, M/s. Sun Metallics & Alloys Pvt. Ltd was aggrieved by the order of the department denying refund of cenvat credit.Although the refund of Rs.8,32,383/- was sanctioned by the authorities but transferred the same to Consumer Welfare Fund on the grounds of principles of unjust enrichment. According to learned Commissioner (Appeals) the appellants have failed to furnish the proof to establish that they have not passed the incidence of refund claim amount to any other person. Whereas as per the appellant the goods in question on which credit in issue was availed were raw materials/input for manufacture of capital goods, those were manufactured during the years 2004 to 2006 which were not sold and so the question of passing on burden of amounts deposited during investigation does not arise.
Mr. Ajay Sharma, Member (Judicial) observed that there is certificate of the Chartered Accountant as well as the affidavit of the appellant specifically mentioning therein that the burden towards Cenvat credit, interest and penalty was never passed on to the consumers.
“The Chartered accountant has issued the certificate on the basis of books of accounts and the other related relevant documents produced before them. Merely because the certificate is not as per the liking of the authorities below, it cannot be brushed aside as no specific format of certificate has been prescribed by the statute. If the department proves anything contrary to the statement mentioned in the certificate then certainly they have a valid ground to discard it, but this is not the case anywhere,” the CESTAT said.
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