TMI Blog2014 (11) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... Chartered Accountants certificate to that effect and shown the revenue deposit as receivable from the customs. Therefore, without going into the merits, I hold that they have passed the bar of unjust enrichment. Therefore, they are entitled for refund claim - Decided in favour of Assessee. - Appeal No.C/39/07-Mum - - - Dated:- 11-4-2014 - Ashok Jindal, J. For the Appellant : Shri Mayank Ja ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by bar of unjust enrichment. Aggrieved from the said order the appellant is before me. 3. The ld. counsel for the appellant submits that the refund claim was sanctioned as per Public Notice dated 29.11.1991 and same is applicable to the ld. Commissioner (Appeals) also and as per the Public Notice, it is clearly mentioned that the refund would also be admissible if amount related to revenue dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assed on the buyer as they have been able to produce the Chartered Accountants certificate to that effect and shown the revenue deposit as receivable from the customs. These facts have not been considered by the Commissioner (Appeals). Therefore, impugned order deserves to be set aside. 4. On the other hand, Id. AR supported the impugned order. 5. Heard both sides. Considered the submissions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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