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2015 (1) TMI 161 - AT - CustomsDenial of refund claim - Unjust enrichment - Commissioner decided claim on basis of documents provided - Held that:- Commissioner (Appeals) has examined the issue as to whether the respondent has passed on the bar of unjust enrichment or not. As per the observations made by the learned Commissioner (Appeals), I hold that on production of the CA’s certificate and the balance sheet wherein it has been clearly mentioned that the amount is receivable from the department, therefore, the respondent has passed on the bar of unjust enrichment. Accordingly, the impugned order is upheld and the appeal filed by the Revenue is not on merit hence the same is dismissed. - Decided against Revenue.
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