TMI Blog2011 (7) TMI 919X X X X Extracts X X X X X X X X Extracts X X X X ..... - It appears,Chartered Accountant's certificates were considered as evidence against bar of unjust enrichment in some of the cases cited before us - the matter has to be reconsidered by the original authority which did not have the benefit of the documentary evidence referred to by the learned consultant, nor the benefit of any case law cited before us - Decided in favor of the assessee by way of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssible only to the extent of Rs.5,98,201/- but this amount was ordered to be credited to the Consumer Welfare Fund. Against this decision of the original authority, the party preferred an appeal to the Commissioner (Appeals), but the appellate authority only sustained the decision of the lower authority. The learned Commissioner (Appeals) did not accept the documents produced by the party (balance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y claimed as refund has always been shown by them in their balance sheets as 'recoverable' from the department. It is submitted that copies of the balance sheets for the period 2001-09 were produced before the lower appellate authority but the same were not duly appreciated. It is further submitted that the Cost Accountant's certificate certifying that the above amount of duty was not recovered f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e bar of unjust enrichment in this case. Some of the decisions cited by the learned consultant relate to claim of refund of duty paid on goods captively consumed. It appears,Chartered Accountant's certificates were considered as evidence against bar of unjust enrichment in some of the cases cited before us. 6. After considering the submissions, we are of the view that the matter has to be recons ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
