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2013 (6) TMI 555 - AT - CustomsDenial of the refund claim - as per dept. appellants have failed to pass the burden of unjust enrichment - Held that:- The only reason for denial of the refund claim is that as the Bills of Entry filed on certain dates which are mainly in the month of half of March of that particular year and those amount were not reflected in the balance sheet of that particular year because the amount has been paid in the next financial year i.e. the first week of April of the next financial year. These facts have been supported by the certificate issued by the Chartered Accountant. These facts are not denied in the impugned order and while remanding back, this Tribunal has asked the adjudicating authority to verify only the fact that whether the revenue deposit has been paid or is receivable or not which the appellants have been able to prove before us. Therefore, set aside impugned order and allow the appeal with consequential relief.
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