2016 (12) TMI 387

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..... against Order-in-Appeal No. US/455/RGD/2011 dated 30.11.2011 passed by the Commissioner of Central Excise (Appeals), Mumbai-II. 2. After hearing both sides and perusal of the records, I find that the issue involved in this case is regarding rejection of refund claim of Rs. 1 lakh. The appellant had deposited an amount of Rs. 1 lakh as a pre-deposit ordered by the Bench for hearing and disposing o .....

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..... I also find that the appellant had produced a Chartered Accountant's certificate dated 3.5.2011 which also indicates that the appellant had maintained that this amount is receivable from the Excise Department and not expressed out. I find that the first appellate authority has overlooked to these crucial evidences, which supported the claim of the appellant that there is no unjust enrichment. In .....

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