Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 1342 - AT - Central ExciseRefund claim - Unjust enrichment - Held that:- First appellate authority has not disputed or controverted the certificate of C.A. produced by the appellant to indicate that the amount for which claim of refund is filed was not debited to Profit and Loss account as expenses by not addressing on such a vital document produced by the appellant. - In the absence of any contradiction, the question of doctrine of unjust enrichment will not come in a way in this case. Reliance placed by learned AR in the case of Union of India v. Jain Spinners Ltd. - [1992 (9) TMI 88 - SUPREME COURT OF INDIA] and United Spirits Ltd. v. C.C. (Import) - [2009 (6) TMI 23 - BOMBAY HIGH COURT] may not carry the case of the Revenue any further in the facts and circumstances of the case law was decided. It is to be recorded that the Revenue is bound by its own Board’s Circular which states that no refund claim needs to be filed for reclaiming an amount deposited on direction of appellate authority. Revenue is supposed to retain the amounts so deposited, an appeal being decided in assessee’s favour; suo motu. - In the facts and circumstances of this case where the appellant has deposited an amount for hearing and disposing of the appeal on merits and having succeeded in appeal and also having evidenced that the amount has not been debited to Profit and Loss account as expenses, the question of holding back the amount by the Revenue does not arise.- Decided in favour of assessee.
|