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2016 (3) TMI 949 - CESTAT MUMBAIDoctrine of unjust enrichment - refund claim rejected - whether the C.A. certificate is sufficient to establish that there was no unjust enrichment ? - Held that:- The doctrine of unjust enrichment is attracted in the instant case. We find that the appellant had failed to produce any original records before the adjudicating authority and their claim to lack of the unjust enrichment is based solely on the C.A. certificate. It is not understood that how when the original records are not available, the C.A. could give a certificate. It is seen from the extract of the C.A. certificate that the excise duty paid in respect of gauges was charged as expenditure during the respective years. The fact that it has been charged as expenditure indicate the facts that the same has been recovered from the customer. In view of the above, the appellant failed to establish that there was no unjust enrichment in the instant case. - Refund not allowed.
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