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2016 (11) TMI 705 - CESTAT NEW DELHI

2016 (11) TMI 705 - CESTAT NEW DELHI - TMI - Refund claim - unjust enrichment - Held that: - refund claim was sanctioned by the Ld. Commissioner (Appeals) not only based on the certificate issued by the Chartered Accountant but also on verification of books of accounts namely profit and loss account, balance sheet and the agreements entered into between the Respondents and the buyers. Hence, we are of the view that the doctrine of unjust enrichment will have no application and the respondent sho .....

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ommissioner (Appeals), Customs and Central Excise, Bhopal. The grievance of Revenue is that the unjust enrichment aspect has not been properly dealt with by the Ld. Commissioner (Appeals) in the impugned order. 2. None appeared for the respondent. Heard Sh. Sanjay Jain, Ld. DR for the Revenue. 3. The Ld. Commissioner (Appeals) has discussed the unjust enrichment aspect in great detail in the impugned order, which are extracted herein below: 6. I have carefully gone through the case records avail .....

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s filed a certificate with the authority in the form of ₹ 10/- Indian non judicial stamp certifying that (1) We have certified that we have paid service tax amount to the Central Government from our own fund we have not collected the service tax for which refund claim has been filed from my customer/consumer. (2) It is certified from my balance sheet that we have paid the service tax after my gross profit supporting the fact that the service tax has been paid by us from our own funds. Not .....

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sing/ collecting it from their customers. According to normal accounting principle, any expenditure charged to Profit & Loss Account reduces the profit of a concern. The expenditure being charged to Profit and loss account gives light to the non passing of the incidence of duty to the ultimate consumer. The respondent in addition to above evidences has also come before me with a Chartered Accountant Certificate, certifying the respondent did not collect duty from their customers. The said ce .....

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