CA‘s Certification and Books of Account Showing Excise Duty as Refundable: CESTAT allows Cash Refund Claim

The Mumbai bench of CESTAT allowed M/s Creative Construction's excise duty refund claim, based on a Chartered Accountant's certification and their books showing excise duty as refundable. Creative Construction, manufacturing Ready Mix Concrete, received a work order from Kapstone Construction Pvt. Ltd. The plant was set up at Kapstone's construction site, supplying RMC either to Kapstone or third parties. The appeal involved interpretation of Notification No. 4/2006-CE, concerning RMC used at the construction site. The adjudicating authority initially rejected part of the refund claim on procedural grounds but allowed a portion. CESTAT ruled in favor of Creative Construction, finding the burden of excise duty hadn't been passed to buyers, supported by their accountant's certification and financial records. They directed refund of Rs. 11,21,797, held in the Consumer Welfare Fund, back to Creative Construction, emphasizing compliance with Notification No. 4/2006-CE. The decision highlighted the evidentiary role of accounting records in rebutting unjust enrichment claims under excise laws.