9911796707
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Issues:
Refund admissibility based on unjust enrichment, rejection of chartered accountant's certificate, discrepancy in balance sheet, appeal against first appellate authority's decision. Analysis: The appellant sought a refund totaling Rs. 3,96,675/-, which the adjudicating authority had approved but was later overturned by the first appellate authority. The first appellate authority rejected the chartered accountant's certificate supporting the appellant's claim of no unjust enrichment, citing a discrepancy in the balance sheet. The appellant contested this decision, arguing that the reasons provided were insufficient to counter the adjudicating authority's rationale for allowing the refund. The issue at hand was whether the rejection of the chartered accountant's certificate was justified. During the proceedings, the Revenue supported the first appellate authority's decision, emphasizing the details in the balance sheet that did not align with the appellant's claim. However, the Tribunal noted that the realizations made by the appellant did not necessarily indicate passing on the duty element to customers. The Tribunal highlighted the standard practice of relying on a chartered accountant's certificate for refund matters unless there is substantial evidence to disregard it. The key consideration was whether the evidence on record supported the appellant's case and warranted overturning the first appellate order. After hearing both sides and examining the records, the Tribunal concluded that the evidence, including the chartered accountant's certificate, favored the appellant. The Tribunal found no compelling reason to uphold the first appellate order, especially considering the lack of concrete evidence indicating unjust enrichment. Consequently, the Tribunal allowed the appeal, setting aside the impugned order and reinstating the adjudicating authority's decision to grant the refund to the appellant.
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