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2016 (12) TMI 900 - CESTAT ALLAHABADRejection of refund claim - unjust enrichment - Held that: - I find from the grounds of appeal that the appellant have specifically mentioned that they have raised total bill amounts as per the Invoices for the period in question amounting to ₹ 31,11,678/against which their buyer only paid an amount of ₹ 29,33,866/-. Thus there a apparent difference of amount not received ₹ 1,77,812/- which is the amount claimed as refund. In view of the arithmetical data given by the appellant, it appears that there are been failure by the courts below to examine the evidence, that is the books of account and ledgers of the appellant Accordingly for the extending substantial justice to the appellant, I set aside the impugned order and remit the matter back to the Adjudicating Authority with direction to call for and examine the Ledger and Books of Accounts f including the Balance Sheets, along with Certificate from Chartered Accountant. If the amount is still lying outstanding and or receivable in the books of accounts, in that case it cannot be said that the appellant have received the amount from its buyers, attracting the provisions of unjust enrichment. The Appellant is also directed to appear before the adjudicating authority within a period of 60 days from the date of receipt of a copy of this order and seek an opportunity of hearing - appeal allowed by way of remand.
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