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2013 (4) TMI 75 - CESTAT AHMEDABADRefund - unjust enrichment - duty paid under protest - Demand due to non-inclusion of advertisement expense incurred in the assessable value - Held that:- From the annexure in the balance sheet when read together it becomes quite clear that the amounts paid by the respondent in 1993 and 1994 were included in the balance sheets for the corresponding years and subsequently without refund was received it was deducted. Interest received also has been shown as an income during the year. This shows very clearly that the respondent had treated the amount as a disputed one. The amount was not collected as part of the duty by showing in the invoice but was paid under protest during the course of investigation and after the investigation would show that the appellants could not have collected this amount from the customers. This aspect along with the review of the balance sheet and the chartered accountant’s certificate taken together would show that that respondent has discharged the obligation cast on him to shows that there was no unjust enrichment in this case. Therefore it becomes a rebuttable evidence and once this much evidence has been produced it was for the Revenue to come out with any evidence to show this claim to be false - refund allowed - decided against the revenue.
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