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2013 (12) TMI 580 - CESTAT BANGALOREUnjust enrichment – Evidences to rebut - Refund not adversely affected by unjust enrichment - Held that:- From the ‘Grounds of appeal’, it can be seen that no case has been made out by Revenue as to why the Commissioner’s (Appeals) observations are wrong and what irrefutable evidence was required - Commissioner (Appeals) while passing a very detailed order has clearly brought out the fact that there was no unjust enrichment - In the appeal filed by Revenue, no ground has been made out to show that there was unjust enrichment – Decided against Revenue.
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