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2012 (11) TMI 362 - CESTAT MUMBAIRefund claim rejected - presumption of unjust enrichment - Held that:- As decided in GAIL India Ltd., Vs. CCE, Gwalior [2010 (10) TMI 445 - CESTAT, NEW DELHI] Chartered Accountant's certification that books of accounts disclose certain amount to be outstanding and recoverable is different from certifying the fact of non-collection of duty from the buyers and such a certificate would be only a corroborative piece of evidence but it cannot itself be a main piece of evidence regarding the fact which is required to be proved by the party. As in the present case the amount has not been shown as receivables in the books of accounts but has been treated as expenses in the balance sheet. No other evidence also appears to have been adduced by the appellant in support of the claim that the amount has not been recovered from the buyers. In the absence of such an evidence, the claim of the appellant that he has crossed the bar of unjust enrichment cannot be sustained.
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