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2014 (11) TMI 614 - CESTAT MUMBAIDenial of refund claim - exemption under Notification No. 51/86 dated 17.2.1986 - Refund amount sanctioned but ordered to be credit to the consumer welfare fund by invoking the principles of ‘unjust enrichment' - Held that:- In view of the detailed categorical finding recorded by the Dy. Commissioner after examining the various documents on record in addition to the CA's Certificate, the refund has been allowed by a speaking order holding that ‘unjust enrichment' is not attracted in the facts and circumstances of the case. Further, I find that the appellate order is non-speaking order and the refund sanctioning order has been set aside only taking notice of the grounds of appeal without recording or indicating a single finding of the Dy. Commissioner to be perverse. Thus, I set aside the impugned appellate order and restore the order of the Dy. Commissioner dated 20.7.2005 granting refund - Decided in favour of assessee.
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