TMI Blog2007 (3) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... /04 & Cross Obj. No. ST/CO-72/07 - Final Order Nos. A/257-258/2007-WZB/C-I/(C.S. T.B) - Dated:- 29-3-2007 - [Order per : Jyoti Balasundaram, Vice-President]. - The Revenue is aggrieved by the order of the Commissioner of Central Excise (Appeals), Bangalore, who has allowed the appeal of the respondent herein against the rejection of claims filed by them for refund of the following amounts :- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e as per the provisions of Sec. 11B. The Commissioner (Appeals) accepted the contention of the respondent herein-that CD was evidence. He further went on to find that the officers of department had conducted a test check and satisfied themselves with the methodology adopted for calculation of the amount and himself checked the entries of the CD with reference to the refund claims and also perused ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccepted. Therefore, the next question for consideration by us is whether the Commissioner (Appeals) was satisfied fully about the genuiness of the refund. This position stands answered by the department itself. After rejection of the refund claims by the Asstt. Commissioner, the assessee filed appeal against the same and the Commissioner (Appeals) sanctioned the refund claims; the revenue sought s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals) did not fully satisfy himself about the genuiness of the refund claims, does not survive, in view of the above. Since the documents have been verified and found to be genuine, there is no ground for holding that the refund is not admissible to the respondent. The plea of unjust enrichment raised by the ld. D.R., is also not acceptable in the light of the Tribunal's order in Prachar C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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