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2015 (10) TMI 1342 - CESTAT MUMBAI

2015 (10) TMI 1342 - CESTAT MUMBAI - 2015 (322) E.L.T. 735 (Tri. - Mumbai) - Refund claim - Unjust enrichment - Held that:- First appellate authority has not disputed or controverted the certificate of C.A. produced by the appellant to indicate that the amount for which claim of refund is filed was not debited to Profit and Loss account as expenses by not addressing on such a vital document produced by the appellant. - In the absence of any contradiction, the question of doctrine of unjust enric .....

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ng an amount deposited on direction of appellate authority. Revenue is supposed to retain the amounts so deposited, an appeal being decided in assessee’s favour; suo motu. - In the facts and circumstances of this case where the appellant has deposited an amount for hearing and disposing of the appeal on merits and having succeeded in appeal and also having evidenced that the amount has not been debited to Profit and Loss account as expenses, the question of holding back the amount by the Revenue .....

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appellant had deposited the said amount as per the direction of this Tribunal vide Stay Order No. S/232/2007/C-I/EB, dated 27-3-2007 for hearing and disposing of the appeal. This Bench vide order No. A/82-83/2010/EB/C-I, dated 11-3-2011 has set aside the order of the Commissioner of Central Excise (Appeals) and allowed the appeal of the appellant. Consequent to such an order, the appellant filed a refund claim of the amount which has been deposited. The adjudicating authority allowed the refund .....

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e the first appellate authority on 22-2-2011, had produced the Chartered Accountant s certificate which indicated that the amount for which refund claim was filed, the amount was not debited to Profit and Loss Account as expenses. It is his submission that the first appellate authority has not disputed the certificate in the impugned order. He .would submit that the amount has not been expensed of and is still outstanding as receivable from the department. 5. Learned AR on the other hand, w .....

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