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2019 (5) TMI 1632 - CESTAT NEW DELHIRefund of service tax - duty paid under protest - refund rejected on the ground of time bar and unjust enrichment - HELD THAT:- Revenue have not placed any ground to the effect that the Commissioner (Appeals) have erred in appreciation of the financial accounts or the balance sheet of the appellant. The Commissioner (Appeals) have given categorical finding that the amount being claimed as refund is reflected in the balance sheet under the head “current assets loan and advances” and the said amount has been shown as “advance recoverable” as per the disclosure requirement of the Companies Act. Further, in the account, ₹ 8,40,643/- have been shown as duty payment on account of galleries under protest. The Commissioner (Appeals) have correctly determined the issue that the clause of unjust enrichment is not attracted in view of the facts and circumstances - there is no merit in the ground by Revenue and same do not have any merit. Refund allowed - appeal dismissed - decided against Revenue.
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