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2017 (9) TMI 1010 - AT - CustomsStay of Refund granted - evidence to co-relate the figures certified by Chartered Accountant and the Commissioner (Appeals) - Held that: - Chartered Accountants' certificate is not conclusive evidence as has been held by Hon'ble High Court of Madras in the case of Commissioner of Customs (Exports), Chennai V. BPI Ltd. [2010 (7) TMI 66 - MADRAS HIGH COURT], But Id. Commissioner (Appeals) has examined the Balance Sheet of the appellant to rule out bar of unjust enrichment since refund in question appears in the Balance Sheet as recoverable from the Departments - appeal dismissed - decided against Revenue.
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