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2016 (12) TMI 387 - AT - Central ExciseRejection of refund claim - pre-deposit - unjust enrichment - Held that: - I find that the appellant had given evidence that the same is not hit by unjust enrichment by producing a photograph of Ledger Account maintained in their system, which indicated that the appellant had not expressed out the amount deposited on the direction of the Tribunal. I also find that the appellant had produced a Chartered Accountant’s certificate dated 3.5.2011 which also indicates that the appellant had maintained that this amount is receivable from the Excise Department and not expressed out. I find that the first appellate authority has overlooked to these crucial evidences, which supported the claim of the appellant that there is no unjust enrichment. In my considered view, the appeal of the appellant is on strong footing and needs to be allowed as he is able to demonstrate that they have not collected the amount from their customers and indicated the same in Balance-sheet as receivable from the Excise Department. Refund allowed - appeal allowed - decided in favor of appellant.
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