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2015 (10) TMI 1636 - AT - Central ExciseRefund claim - Unjust enrichment - Held that:- Amount in question was shown in the balance sheet as recoverable. This was also certified by the Chartered Accountant. This fact was not disputed by the Revenue in the grounds of appeal. In our considered view, it is clearly evident from the balance sheet that the amount was not recovered from any other person. Then, it will be held that the applicant fulfilled the principles of unjust enrichment. No reason to interfere with the order of Commissioner (Appeals). - Decided against Revenue.
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