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2021 (3) TMI 938 - AT - Central ExciseRejection of refund - Pre-deposit or receivable - principles of unjust enrichment - appellant had only furnished a Chartered Accountant certificate which is not a conclusive proof - HELD THAT:- There remains no doubt that any payment made during investigation would partake the character of pre-deposit, for which unjust enrichment would not apply. But a perusal of the impugned order i.e., the Order of the Commissioner (Appeals) dated 14.10.2019 makes it clear that the rejection of refund is upheld for want of verification from the appellant’s books as to the treatment given in subsequent years, as pointed out by the Learned Representative for the Revenue. On the one hand, the appellant claims that the amount paid is to be treated as pre-deposit for which unjust enrichment would not apply, but, on the other hand, fails to furnish the necessary documents requested by the authorities who are empowered to look into all aspects before passing an order. This is because the lower authorities have to be primarily satisfied, who thereupon would record a positive finding after considering such necessary documents. This factual verification has to be done and only thereafter can we apply judicial precedents. The matter has to be set aside and remanded back to the file of the Original Authority, before whom the appellant shall furnish all necessary documents that may be required by the said authority, who thereafter shall pass a speaking order - Appeal allowed by way of remand.
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