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2015 (3) TMI 165 - CESTAT BANGALOREDenial of refund claim - Unjust enrichment - Held that:- This is a matter which should not have travelled to this Tribunal at all. The original adjudicating authority had acted correctly. It has to be noted that refund claim has been made immediately and refund received within the financial year and therefore, question of showing it as expenditure would not arise at all. It cannot also be shown as receivable since the original adjudicating authority sanctioned the refund on 14/12/2012. The importation took place on 7/9/2012. The second payment was made on the advice of department and because of the helplessness of the department to connect payment earlier made to the Bill of entry and make the computer system facilitate clearance of goods. In such a situation, requiring the appellant to prove unjust enrichment is against the spirit of law. Learned Commissioner (Appeals) observed that the assessee has to prove that there was no unjust enrichment beyond any doubt. - Here the Commissioner is requiring an importer to prove beyond any doubt that there is no unjust enrichment when there is a clear case of double payment and the problem that has arisen in the computerized system of the department and inability of the department to help an importer not to make second payment. No importer would be happy to make the second payment and claim refund. For three months, more than ₹ 80 lakhs have been with the Government for which no interest is payable. We find absolutely no justification to uphold the impugned order. - Decided in favour of assessee.
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