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2013 (10) TMI 1107 - CESTAT MUMBAIRefund of duty - unjust enrichment - The case of the department is that the lower authorities while deciding the question of unjust enrichment have not taken into consideration the fact that during 2001 if the amount receivable was Rs.1411.0 lakhs whereas during 2003 the amount receivable was Rs.496.0 lakhs. The grievance of the department is that the respondent has not shown the breakup of Rs.496.0 lakhs and has also not shown that the said amount covered the amount of Rs.13,09,506/- which was to be refunded. - Held that:- If the department had any doubt in this regard nothing prevented them to investigate and establish that the amount of Rs.13,09,506/- is not covered in Rs.496.0 lakhs. Since the department has not taken any step before or after filing the appeal to find out whether Rs.13,09,506/- lakhs was covered/not covered under Rs.496.0 lakhs. Crying fire is of no avail if one cannot show even a streak of smoke. In these circumstances, I do not find any reason to interfere with the concurrent findings of the lower authorities. Therefore, the learned Commissioner (Appeals) order is upheld - Decided against Revenue.
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