2010 (10) TMI 990

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..... , for the Respondent. ORDER The short issue involved in this case is that the Commissioner (Appeals) denied the refund claim of the appellant on the ground that the appellants had failed to cross the bar of unjust enrichment. Merely, by producing with the Chartered Accountant Certificate and balance sheet, he is not discharged his burden. 2. In the earlier round of litigation, this Tribuna .....

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..... the Commissioner (Appeals) required any other document, he will specifically ask the appellant to produce the same in support of the appellants claim. 4. With these observations, the matter is remanded back to the Commissioner (Appeals) to decide the issue as directed above, after giving a reasonable opportunity to the appellant to present their case. (Dictated in court)
Case laws, Deci .....

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