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2013 (8) TMI 776 - AT - CustomsDuty under protest - Refund claim – unjust enrichment – Held that:- Assesse had not been able to show that there was no unjust enrichment - the finding was a finding of fact based on evidence which does not call for any interference would show that they did not really went to analyze the evidences and the statutory requirements - it was not clear as to how the CA concerned or the proprietor did not think of showing this amount either as a disputed amount or as a receivable – relying on CC, Chennai Vs. BPL Ltd. [2010 (7) TMI 66 - MADRAS HIGH COURT] - Much more was missing in this case as it was seen from the analysis of the CA certificate made above and the decisions cited by the AR – Decided against assesse.
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