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2014 (10) TMI 689 - AT - CustomsDenial of refund claim - Unjust enrichment - Held that:- doctrine of unjust enrichment would be applicable in the case of deposit of disputed amount. However, the appellant have been able to show that throughout they have been showing this amount in as receivables from the customs department, in their books of account. This has been supported by a Chartered Accountant certificate dated 24-11-2006. The ld. advocate on instruction from the appellant also made a statement that at present position is unchanged. Further the department has not challenged the veracity of the Chartered Accountant certificate and the balance sheet produced by the appellant. Commissioner’s order is not sustainable and hence set aside - Following decision of UOI v. Jain Spinners Ltd. [1992 (9) TMI 88 - SUPREME COURT OF INDIA] - Decided in favour of assessee.
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