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2017 (10) TMI 432 - AT - Central ExciseRefund claim - excess payment of Excise Duty - time limitation - unjust enrichment - Held that: - it is clear that as against the final refund claim of ₹ 26,23,859/- receivable amount shown in the balance sheet is ₹ 35,55,102.50 which is more than the refund claim amount, therefore it is clear that amount of refund claims stands booked as receivable in the balance sheet. Therefore merely because the refund amount has been varied as compared to the original amount, it cannot said that refund amount is not included in the total receivable amount shown in the balance sheet - I do not agree with the Ld. Commissioner's view that C.A. certificate is additional evidence. C.A. certificate is not new evidence whereas it is extract of the amount of receivable shown in the balance sheet therefore the data which was appearing in the balance sheet is same which was produced before the adjudicating authority. The same was the basis of C.A. certificate therefore C.A. certificate could not have been rejected by the Ld. Commissioner(Appeals). The Adjudicating authority has analysed the entire issue on unjust enrichment and verified balance sheet for the purpose of unjust enrichment and thereafter concluded that the amount of refund has been shown as receivable in the balance sheet and on that basis it was held that appellant have not been unjustly enriched - refund allowed - appeal allowed - decided in favor of appellant.
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