TMI Blog2015 (2) TMI 337X X X X Extracts X X X X X X X X Extracts X X X X ..... ied by the CA, the appellant has passed the bar of unjust enrichment. Hence, there is no merit in the impugned order and the same is set aside. - Decided in favour of assessee. - C/8/2007-Mum - Final Order No. A/471/2014-WZB/C-IV(SMB) - Dated:- 31-1-2014 - Shri Ashok Jindal, Member (J) Shri S.N. Kantawala, Advocate, for the Appellant. Shri K.S. Mishra, Addl. Commissioner (AR), for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals) also held that the appellant has not produced any documents to support their claim. Therefore, the learned Commissioner (Appeals) held that the appellant has failed to pass the bar of unjust enrichment and the impugned order has been passed. The learned Advocate for the appellant submits that the appellant has produced the balance sheets pertaining to the period when the revenue deposit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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