2015 (2) TMI 337

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..... (AR), for the Respondent. ORDER The appellant is in appeal against the impugned order wherein the learned Commissioner (Appeals) held that the appellant has not passed the bar of unjust enrichment therefore, they are not entitled for refund of revenue deposit paid by them at the time of provisional clearance of the goods. 2. Heard both the sides. 3. It is not in dispute that the app .....

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..... venue deposit was made till the same was sanctioned and refunded to them. In all the balance sheet it has shown as receivable from the department. Moreover, the Chartered Accountant's certificate certifying that the appellant has not passed the duty element on the buyers and the same is shown as receivable in the balance sheet. This aspect has not been considered by the lower appellate authori .....

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