Decide Excise duty Refund based on certificate from buyer & CA: CESTAT

Mak Controls & Systems (P) Ltd. Vs Commissioner of Central Excise & ST (Appeals) (CESTAT Chennai) CESTAT Chennai held that appellant for the first time submitted certificate from the buyer reflecting that price in the supply order is without excise duty and also certificate from Chartered Accountant (CA) establishing that incidence of duty has not been passed on. Accordingly, matter remanded for deciding refund on that basis. Facts- The appellant filed refund claim for the refund of central excise duty in regard to 6 nos. of “Service Air Trolley” (SAT 300) supplied to Indian Air Fo...